摘要
通过阐释"结构性减税"内涵、出台背景及实践情况,分析其促进企业发展、增加居民收入、稳定物价、扩大出口等作用。分析结构性减税政策存在的影响地方财政收益、体制本身存在不足、对所得税制调节不大等问题,提出合理确定中央与地方财税分享比例、完善结构性减税政策体制、调整现行所得税制等政策建议。
Through the interpretation of ＂structural tax cuts＂ connotation, background and the practice situation, analyse its to promote the development of enterprises, increase the income of residents, such as the role of price stability, expand export.Analysis of structural tax reduction policy influence the existence of local fiscal revenue,the system itself, to solve the problems of income tax adjustment is not reasonable, the central and local fiscal sharing ratio, improve the structural tax reduction policy system, to adjust the current income tax and other policy recommendations.
出处
《经济研究导刊》
2015年第5期167-169,共3页
Economic Research Guide
关键词
结构性减税
经济发展
政策建议
structural tax cut
economy development
policy recommendations
作者简介
蒋茵茵（1980-），女，广西合浦人；
蒙柱蓉（1985-），女，广西南宁人，在职研究生，从事政治经济学研究。
