An Empirical Analysis Of The Structural Tax Reductions’ Economic Effects

The word "structural tax reductions" was first proposed in1987. At that time, it wasconsidered to be the tax reductions with microcosmic policy, sub-sector、sub-productionstage of development、sub-types of taxes、sub-adjust production, in order to promote therationalization of the industrial structure. In order to cope with the international financialcrisis, the concept was first formally proposed in the Central Economic Work Conference inDecember2008.The National Financial Work Conference held in December25,2011, it isclearly pointed out that2012will continue to implement the structural tax reductions, furtheroptimized tax service. Among them, the tax reductions are an important tool. but different taxmeans, the impact is not the same. Because of the different taxes have different characteristics,and will produce different effects. So, at the same time of clear structural tax reductions, stillneed to continue to improve the structural tax reductions, thus speeding up the rate ofeconomic growth, reducing the income distribution inequality.The total based on the theory of tax reductions, is divided into five parts. Part1is theintroduction. First of all, to illustrate the research background, purpose and significance;secondly, reviews the relevant literature of structural tax economic effect; finally, thetheoretical basis of this research, research methods and ideas, research difficulties and thepossible innovations are explained. Part2is the statistical description of the economic effectof structural tax cuts. Firstly, to define the concept of structural tax cuts; secondly, to definethe concept of economic effects on the structural tax cuts; finally, to analyze the situation onChina’s structural tax reductions economic growth and income distribution. Part3is theempirical analysis on economic growth effects of China’s structural tax reductions. Part4isthe empirical analysis on income distribution effects of China’s structural tax reductions. Part5is the main conclusions and some problems which need to be studied further.