| In2008, facing the U.S. subprime crisis caused by the global economic recession, China’s timely put forward the structural tax reduction policy. Four years later, China’s economic and social development facing international and domestic situation is still severe. Look outside, the international financial crisis is still in deep influence continuously, the world economic recovery is full of twists and turns, the weak market confidence is not easy to recover, extremely easy to lead to the international foreign exchange, securities and commodities markets such as continuous fluctuations, global economic growth downturn could last a long period of time. Inward look, our country economy stabilized foundation is not solid, expand the effective demand is facing many restrict factors, enterprise production and management difficulties increasing. The economy is still greater downward pressure. Therefore, as a response to the recession take the macroeconomic regulation and control policy-the structural tax cuts will require further deepening.This paper reviews four years China worked out structural tax cuts, some policies and the existing tax system reform plan consistent, such as the transformation of value-added tax, unified the enterprise tax system, and collecting the property tax, etc. And some policy is deviated from the existing reform plan, is totally out of to deal with the economic crisis on the introduction of the purpose, such as to improve working income individual income tax deduction of expenses standards, temporary exemption levy savings and securities transaction settlement funds interest of individual income tax, to reduce the housing transaction link tax burden, etc. In the era of economic crisis, and to maintain the continuity and stability of policies or policy direction under the condition of constant, structural tax cuts back on the background of the tax system reform in the reform process of the tax system at the same time implement structural tax cuts, so that more conducive to the improvement of our country tax system and optimization.This paper is divided into five parts to structural tax cuts, in addition to the first part introduction outside; the rest four parts constitute the main body structure of the article. The second part expounds the basic theory of structural tax cuts definition, this paper introduces the meaning of structural tax cuts and the structural tax reduction mechanism, and further expounds the necessity of the implementation of structural tax cuts, in this part of the at last, briefly describes in China in recent years on the introduction of the structural tax cuts. The third part expounds the principle of structural tax cuts, including structural tax cuts to promote China’s economic structure optimization, structural tax cuts with our country to adapt to economic scale, structural tax cuts to into the state’s budget system unified management, structural tax cuts to small micro enterprise tilting, four principles. The fourth part puts forward the structural tax reduction policy Suggestions, from perfect relevant categories of taxes tax cuts, the tax cuts scale control and other Suggestions on three aspects. The fifth part is the implementation of structural tax reduction policy supporting measures, mainly from propulsion taxes and fees reform, strengthening tax collection and management and establishes local tax system three structural tax cuts and closely related to the problems discussed. |
