Research On Structural Tax Reduction Policy

Taxation is an important tool to achieve social wealth in a country, and also the basic means of national macro-economic regulation and control. It has great significance to meet the country’s need for social management. As the establishment and development of the socialist market economy system, it’s a very arduous task in the tax theorists to continue to reform and perfect the tax system, in order to make the tax meet the needs of the international community management and do the tax collection fairly and efficiently.Since we put forward the word "Structural tax reduction" officially in2008, a series of structural tax reduction as an important component of the active fiscal policy, such as the adjustment of the standard of individual income tax expense deduction of wages and salaries, the unification of the income of domestic and foreign enterprises, and the promotion of the reform of value-added tax, has played an important role in investment, consumption and exportation. It has played an important role not only in the reduction of the tax burden of enterprises and residents, but also in the promotion of the social total demand, and in the steady and rapid development of national economy.Since the implementation of the structural tax reduction over the past few years, it has already become one of the important active fiscal policies, and written an important chapter in promoting national economy development. At the same time, the community has done a lot of reading and theoretical study on the analysis of the structural tax reduction. There are a lot of consensus, and also many differences. It is the differences the make the research on this problem more necessary.The tax system of our country is combined with the economic situation changes and made a series of fine tuning, on the basis of the1994tax reform. But with the rapid growth of our economy, the problem of unreasonable tax structure is more and more serious, and also causes our attention.Structural tax reduction is part of the reform of tax system optimization in China, and has a strong practicality. Firstly, structural tax reduction cut the tax burden level from the quantity; lighten the burden of tax enterprises, especially small and medium-sized enterprises and individuals. Secondly, the tax reduction is one according to the economic growth and transformation of the pattern of economic development, and at the same time, the tax structure will be optimized. So, the implementation of structural tax reduction is the direction of the tax reform, and is the need of optimizing the structure of the current tax system. This article carried on the thorough discussion and research with the dialectical point of view, combined with the data of the reality and revolved around the structural tax reduction. On the basis of summing up the viewpoint of community, it has a deeper understanding and cognition of structural tax reduction.This article is divided into five parts. The first part summarizes the background and significance of the thesis research, and the literature review at home and abroad. It points out the innovations and deficiencies of this article. The second part expounds the basic theory of structural tax reduction, and analyzes the concept and the necessary of structural tax reduction. The third part introduced the main content of the current structural tax reduction from the "tax cuts" and "tax increases" two aspects in recent years our country. The fourth part analyzes the current main problems and the reasons of these problems in the structural tax reduction. The fifth part is mainly about the future goal orientation of our country’s structural tax reduction, and the way of further perfect the structural tax cuts, including value-added tax, income tax, consumption tax, property tax, resource tax. As the supporting measures, the reform of non-tax is analyzed. Finally, in order to adjust the structure of economic development and promote the tax structure optimization, it puts forward the policy direction of the structural tax reduction, and also measures and suggestions for further reform. As to the current situation, for structural tax reduction, we have a long way to go.