结构性减税,已然成为2009年中国税收政策的一大亮点。国务院总理温家宝指出,要实行结构性的减税,减轻企业负担;国家税务总局公布的《2009年全国税收工作要点》明确提出,2009年将根据中央要求,加快推进税制改革,实施好结构性减税政策;①在2009年年初召开的全国财政工作会议上,财 Structural tax cuts have become a major highlight of China’s tax policy in 2009. Premier Wen Jiabao of the State Council pointed out that it is necessary to impose a structural tax reduction and reduce the burden on enterprises; the “Essentials of National Tax Revenue Work in 2009” promulgated by the State Administration of Taxation clearly states that in 2009, according to the requirements of the Central Government, we will speed up tax reform and implement a structural reduction Tax policy; ① at the national financial work conference held in early 2009, Choi