Study On The Effects And Path Optimization Of Structural Tax Reduction

In2008, the global financial crisis has brought huge disaster to the world, itbrought great impact on the economic development of our country, the economy hassignificantly decline, in order to resist and deal with the global financial crisis, preventthe economy from falling fast and stimulate the steady and rapid economicdevelopment of our country, it will be the priority of macro control in our country atpresent. At the central economic work conference in2008, China will implement aproactive fiscal policy, the implementation of structural structural tax reduction in2009.We know that tax is the most important source of national income, it is thenational important means of macroeconomic regulation and control. And "structuraltax reduction" increases the disposable income of residents, to stimulate consumptionto expand domestic demand, and second,"structural tax reduction" to reduce the taxburden on enterprises, able to stimulate investment, at the same time, through the"structural tax reduction" in the export tax rebate policy to promote exports, namely,through the "structural tax reduction" to promote consumption, investment andexports. Structural structural tax reduction, however, is not just "structural taxreduction", more important is to optimize the tax system, to perfect the tax system ofour country. Not only can promote the economic development of China, also canpromote the adjustment of economic structure in our country, at the same timepromote the adjustment of industrial structure, regulating the income distribution,improve people’s livelihood, resource conservation, environmental protection has apositive role.This paper introduces the theoretical basis of structural structural tax reduction,discusses the necessity of structural structural tax reduction, and expounds therelevant policies of the structural structural tax reduction; Second, by using theexperience of the United States, Japan, the UK structural tax reduction, and gain someenlightenment on China’s implementation of structural structural tax reduction; Again,to analyze the effect of the implementation of structural structural tax reduction and the implementation of structural structural tax reduction and existing problems;Finally, put forward the path optimization of structural structural tax reduction.