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结构性减税政策旨在优化税制结构,完善我国财政税收政策。本文在阐述结构性减税与税制优化的内在逻辑的基础上,分析了结构性减税框架下税收实践的经济效益以及对税制优化的约束,并提出坚持“公平”税收原则、重构中央与地方税收体系、优化税制结构的主要举措。
Structural tax reduction policy aims to optimize the tax structure, improve China’s fiscal tax policy. On the basis of expatiating on the inherent logic of structural tax reduction and tax system optimization, this paper analyzes the economic benefits of tax practice under the framework of structural tax reduction and the constraints on tax system optimization, and puts forward the principle of “fairness” tax and reconstruction Central and local tax system, the main measure to optimize the tax structure.