The Study Of Further Improving Structural Tax Cuts

State tax is the main source of revenue,which is the state economy an important means of macroeconomic control.Taxation can play an important leverage to protect the state's construction, and promote national economy and development of various undertakings, to provide a solid economic foundation and to help the country overcome all kinds of risks.August 2008, a sudden financial crisis sweeping the globe.The extent of deep financial crisis, affecting a wide range of global financial markets not only spread rapidly, and the virtual economy has spread to the real economy, the growing global economy, the impact of the global financial crisis, the Chinese economy has slowed down the phenomenon.Adopted a series of tax measures to address the structural crisis, which tax policy as an important lever to regulate the economy has also played an important role.Although from 2004 onwards, the direction of tax reform is the "tax cuts", but "structural tax" was first presented to the first was held at the end of 2008 Central Economic Work Conference.This article revolves around how to further improve the tax cuts were structured in-depth discussion and study.Structural optimization of tax cuts is the perfect part of our tax system, with a very practical, this study is to present the theoretical basis for tax reform, combined with the background of the current financial crisis, in order to further expand domestic demand, adjust the economic development structure,promote the optimization of tax structure, the further reform measures and proposals.Still in the preliminary stages of structural tax, there is still a long way to go.This dialectical vision of view, with real data, the structural reform of tax policy direction and a useful exploration of the process has certain application value and theoretical significance.This article is divided into seven parts, in addition to the first part of the introduction, the other six parts of the main structure for the article.The second part describes the "structural tax cuts," the basic theory, introduced what is "structural tax cuts", why should the implementation of "structural tax cut" policy.The third part describes the current structure of the main contents of tax cuts, including "tax cuts" and "tax increase" in two parts.The fourth section describes our current achievements of structural tax cuts to promote economic recovery to make those contributions.Partâ…¤describes the existing structural problems existing tax cuts, provide further policy improvement made bedding.Partâ…¥describes some of the developed countries in response to the financial crisis would have taken structural tax measures to improve our policy to provide a realistic reference were specifically describes the United States, Britain and Japan, tax cuts.Partâ…¦describes how our tax cuts for the progress of the structural improvement step, from the "tax cuts" and "tax increase" two perspectives described, involving value-added tax, corporate income tax, personal income tax, export tax rebate system consumption tax and the further reform of resource tax and environmental taxes and social security tax, levy new taxes.