The Study On Construting About Institution Tax Reduce During Macro Economic Control In China

September 2008 outbreak of the global financial crisis, which appeared in China's economic growth accelerated decline, in November 2008 and 12 November, the country imports and exports began to show negative growth. Facing severe economic situation, the state adopted a "Two Pines" policy, that loose monetary policy and active fiscal policy to stimulate economic growth. Efforts of the people in the country, the economic situation rapidly improved, the second half of 2009, China's macroeconomic success out of the woods, but in this round of economic adjustment, relying on a massive expansion of state-led economic policies, but also to brought a negative impact on the economy and instability. From July 2010 to February 2011, CPI index for the alert level exceeded 3% in November 2010 and even reached a high of 5%, China's macroeconomic tightening has shifted from the signs of overheating.From 2008 to 2010, just two years time, China's rapidly changing economic situation, the economy to the gradual recovery from the recession.2010, GDP grew 10.3%, import and export volume grew 34.7%, real disposable income of urban residents increased by 7.8%, net income of rural residents increased by 10.9%. Economic indicators from the above point of view, China's economy has fully recovered, but in fact, growth in the current round of economic recovery, mainly by stimulation of the Government policy, and market self-loop, self-driven endogenous growth dynamic mechanism is still far from not formed, the macroeconomic rebound is not so fast as the data reflect, together with inflation expectations and the liberal international economic environment, but also affected the sustainable economic development in China, but also makes the future use of monetary policy to stimulate economic growth will be very limited space. Based on the current complex economic situation, financial and tax policies should focus on the use of long-term economic development focus from strategic considerations, the existing tax system reform, optimize the economic structure, promoting innovation and technology and capital to stimulate economic long-term health development.Fiscal policy, tax policy as the most important tool, has been the focus of attention of theorists focus on the issue. Historically, the theoretical school of thought on the major taxes, including classical school, Keynesian, monetarist and supply-side, the schools of economics are discussed from different angles, the nature of taxation, characteristics and impact on the economy. From the perspective of the development of economic theory, the relationship between taxes and economic growth, more and more theoretical circles. In China, some scholars from the tax burden on residents of the supply management and improved analysis of effective demand and so the relationship between tax revenue and economic growth that tax cuts can stimulate economic growth and tax revenue can be synchronized with the economic growth.School tax burden on the classical theory of Keynesian tax policy, monetary and supply-side school of thought such as tax macroeconomic theory comparison, and the macroeconomic impact of tax cuts, tax cuts during the Reagan administration the U.S. analysis, we believe that macroeconomic regulation and control in our country, should focus on the implementation of the use of supply-side tax cuts of the tax system. System of tax cuts is by adjusting or changing the existing tax system and reduce tax revenues, thereby reducing the tax burden on enterprises or residents of a tax policy. Through supply management, the implementation of tax cuts can increase the enthusiasm of producers and workers to strengthen the innovation and technological innovation, and promote sustained economic growth, while the implementation of the tax system can reduce the tax burden on businesses and residents, to promote the consumption growth and regulate the distribution of income has a positive effect.By collecting relevant data, the current tax system in China's macro tax burden, tax status microscopic assessment, we believe that the current tax system, increased the tax burden on businesses and residents, resulting in cost-effective demand is insufficient, while the current tax system is not conducive to regulate the distribution of income, resulting in the widening gap between rich and poor. To solve the current economic structure of inflation expectations continued and unreasonable and so on, need to accelerate the pace of tax reform, the implementation of the system of tax cuts.System of tax cuts in order to establish the main direct taxes, indirect taxes, the appropriate proportion of decrease, reduce taxes, lower taxes, especially the lower income tax rate model, specific policy measures include:the rights of tax reform and local tax system to give local government the appropriate the taxing power, local governments regulate the collection of administrative fees; to the turnover tax based on tax reform, and gradually form a tax-based revenue system; speed up the production of value-added tax to consumption-type VAT reform; to raise the personal income tax The initial fee standards, reduce the tax rate level.