摘要
本文通过对减税政策的理论和实际效应的分析,认为应根据社会经济客观形势合理选择运用减税政策。在我国已采用诸多减税措施,且财政收支压力加大的情况下,下一阶段已不存在进一步大规模减税的空间,而应选择有增有减的结构性调整。
This paper suggests that sound choices of tax deduction policies should be made under the social and economic situations based on an analysis on the tax-cutting principles and effectiveness. With so many tax-cuts and ever increasing financial pressure on the public finance, it is very difficult to push ahead with a more large-scale tax reduction at the next stage. It is then necessary to strengthening structural adjustment in the tax system through selective tax increase and/or reduction.
出处
《税务研究》
CSSCI
北大核心
2009年第9期3-8,共6页
关键词
税制改革
结构性调整
减税政策
Tax reform
Structural adjustment
Tax deduction policy
