A Research On Problems In Chinese Structural Tax Reduction

Tax reductions can reduce the burden of the main market member, stimulate consumption and investment, and promote economic growth. Meanwhile it has long-term impact on economic development by adjusting the tax structure.After the outbreak of the financial crisis in2008, our government formally proposed "structural tax reductions", expect to stable macroeconomic situation. Structural tax reductions are the macro-control policies, with government spending, become an important tool to deal with the crisis.By combing the policies since2008, the measures currently focused on cargo services tax. The "business tax reform VAT" is the most influential structural tax reductions. However the consumption tax, property tax and resource tax have not substantive reforms, and they are the focus of future structural tax reductions.The structural tax reductions has achieved some results, on the economic growth front, structural tax reductions stabilize the economic situation in our country and promote the upgrading of industrial structure.On the micro-economic front, the tax reductions increase the residents’ disposable income, and promote the development of small and medium-sized enterprises. But we should also see the short of structural tax reductions. It is not compete reduce the tax burden of households and medium-sized enterprises, while it is not adjust of the tax structure.Current structural tax reductions also have shortage. On systemic issues, the existing policy did not depart from the overall tax system planning policies. On a moderate problem, it is not clearly defined structural tax reductions. On the fairness issue, it not taking into account the differences in levels of development in different income groups, and resulting in tax inequities.This article is divided into five chapters to explore the structural tax reductions. Specifically:the first chapter is introduction. Mainly introduce the research background, purpose, innovation and inadequate. The second chapter is literature review and action mechanism. This part is the theoretical basis of the article, the literature review part mainly introduced the present domestic all scholars in the study of structural tax cuts. The third chapter is the main content of structural tax reductions. This chapter mainly introduces the policy since2008, from cargo service tax, income tax, property tax and other tax. The fourth chapter is the effect of structural tax reductions. This chapter involves the macroeconomic effect, microeconomic effect and tax structure effect. The fifth chapter is the policy suggestions of structural tax reductions. It is talk the principle of structural reform of tax reductions and gives the policy suggestions of structural tax reductions.The innovation of the paper is the effect of structural tax reductions, which involves the macroeconomic effect, microeconomic effect and tax structure effect. At the same time put forwards the moderate principle of structural tax reform, and raise the factors of moderate principle. The inadequate of paper is lack of empirical analysis, which weakens its accuracy extent.If our country can take structural tax reductions as an opportunity, in the realization of short-term goal is economic growth and stability, achieve long-term goals in optimizing the structure of the tax system in our country, this will eventually beneficial to provide long-term support for economic growth.