The Reserch On Structure Tax Reduction In China

Structural tax reduction is put forward under the background of the financial crisis,its original intention is to stimulate economic growth and improve our tax system,with the advent of the latter part of the financial crisis,he purpose of structural tax reduction will be adjusted and becomes more diversified under the new economic situation,it aims at stabilizing economic growth,promoting the optimization and upgrading of industrial structure,boosting the transformation of economic development mode furtherly,promoting energy conservation and emission reduction,improving people's livelihood,regulating income distribution and promoting social justice.The paper starts from the theoretical basis of structural tax reduction,elaborates the role of structural tax reduction in promoting economic growth,combs the structural tax reduction policy since 2009 in China,analyzes the present situation of tax burden in China from two aspects of macro tax burden and tax structure,and analyzes the effect of structural tax reduction in China,including the effect of tax reduction on economic growth and the effect of tax structure on economic growth.However,there are many problems in the implementation of structural tax reduction in china: the effect of tax reduction is not obvious,tax system optimization is not complete,tax reduction still plays a limited role in regulating income distribution,insufficient financial resources of local governments and so on.At last,this paper offers relevant proposals to improve the structural tax reduction in China,firstly,structural tax reduction is supposed to be put in a proper position,and promotes inclusive growth of the economy,pays more attention to people's livelihood,environmental protection and fairness in the post financial crisis era;Then the paper puts forward some concrete measures to optimize structural tax reduction,including improving the income tax system,accelerating the reform of resource tax,and adjusting the consumption tax and so on;at the end,the paper puts forward some relevant measures to improve the structural tax reduction,and performs a useful exploration on the reform of structural tax reduction,which has a certain theoretical and practical value.