| The word "structural tax cuts" have been proposed at the central economic work conference held at the end of 2008.Structural tax cuts is essentially a "gain reduction,structural adjustment" of the tax system reform,Its content includes tax cuts and tax increases.Tax cuts can fundamentally to revive the enterprise investment and private consumption,put the aggregates of raw economic growth of money and resources back to the folk.Add tax can adjust and improve promote tax structure,Relieve pressure of financial revenue and expenditure for tax cuts.Despite tax policy and the adjustment of the tax cuts,but on the amount of revenue in the short and the tax revenue,on the whole is tax cuts and benefits.Nowadays,structural tax cuts faced with new economic situation.On November 10,2015,Xi Jinping,the state President,first proposed the word "supply side structural reform",Add then,the reform of supply side quickly became a hot topic economic circle.Supply side structural reform is relative to the demand side management,Focus on the demand side before from the investment,consumption and export the "troika" to regulate economic structure,But starting from the demand side still can’t solve the problem of excess production capacity in our country and the shortage of innovation;And supply side of the reform from the factors of production,the labor,land,capital,technology,innovation elements such as the supply situation,Pay more attention to innovation,entrepreneurship,and by optimizing the allocation of resources,improve the production efficiency,to meet the demands of the people to make the goods,from the root drive economic growth.From pay attention to the reform of demand side to focus on the supply side.Structural tax cuts is the core content of the reform of the supply side,the west supply-side tax cuts are also supported.But our country structural tax cuts and western supply-side tax cuts have some different,one of the biggest difference is due to the Chinese and western different tax structure in our country and western country’s tax cuts on the categories of taxes that’s not the same.Western countries by income tax as the main body,just for the United States,proportion of individual income tax of 40% or more;And our country of value-added tax on turnover tax system,tax can pass on is very strong,the actual tax burden main body is fuzzy,so the effect of the policy will also corresponding discount.In terms of tax burden of enterprises in enterprise tax burden is heavier,comprehensive consideration of tax charges,government funds,and social security taxes after the project is up to 40% or so,more than the OECD(organization for economic cooperation and development)countries average,higher taxes to make our country enterprise in the participation in international competition at a disadvantage.Only through tax cuts can reduce the burden of enterprises,improve enterprise’s profit space,stimulate vitality of enterprise management,in order to increase the disposable income of residents,improve the residents’ enthusiasm,is helpful to improve people’s livelihood.2017 was the ninth year since the implementation of structural tax cuts policy,on the supply side reform under the background of the research of the elements of the structural tax cuts to supply what is effect? What disadvantages? What is the future direction of the reform of? These are all necessary to attack the problem in order to promote the reform of the supply side.In this paper,starting from the background of structural tax cuts is put forward,through the analysis of the adjustment mechanism of structural tax cuts the effect of the structural tax cuts to supply elements,combined with the specific industry,automobile industry to analyze the effect of structural tax cuts to the auto industry supply elements analysis,pointed out structural tax cuts to support the reform of supply side aspects there are still insufficient,and on this basis for the structural reform of tax ACTS on the supply side new rationalization proposal is put forward. |
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