结构性减税政策是通过对税收政策进行有增有减的调整,优化税制结构及其构成要素,从而减轻企业和居民的税收负担,保障和改善民生,扩大有效需求,激发经济活力,刺激经济平稳较快增长。2008年,我国首次提出实行结构性减税政策,通过采用税收减免、降低税率等直接优惠和加计扣除、投资抵免等间接优惠方式实施减税措施70余项,涉及十几个 The structural tax reduction policy is to increase and reduce the tax policy, optimize the tax structure and its components, so as to reduce the tax burden on enterprises and residents, safeguard and improve people’s livelihood, expand effective demand, stimulate economic vitality and stimulate the economy Steady and rapid growth. In 2008, for the first time, China put forward the implementation of a structural tax reduction policy, implemented more than 70 tax reduction measures through direct concessions such as tax reduction and exemption, tax reduction and other deductions, and investment credits, involving more than a dozen