A Rearch On Improvement Of The Structural Tax Reduction Policy

Taxation is the main source of state revenue. As an important part of fiscal policy, tax is alsoone of the important means of macroeconomic regulation and control. As a kind of economic lever,taxation can provide a solid economic foundation to help the country overcome risks, guarantee theconstruction of our country and promote the development of the national economy.The outbreak of the financial crisis in2008has affected the economic and social developmentof the whole world, China was inevitable. In order to stimulate economic development, the statedecided to increase the fiscal expenditure by4trillion Yuan. Additionally, a series ofcomplementary measures was taken. As one of the complementary measures, structural taxreduction policy began to implement.Structural tax reduction policy is an important measure in the post financial crisis era topromote economic growth. Structural tax reduction not only can promote the economic growth, butalso play an important role in the regulation of economic structure, perfecting current tax systemand promoting social fairness. Currently, economic growth is slowing and the macro tax burden istoo heavy. It is necessary to continue the implementation of structural tax reduction. Since2008,structural tax reduction has played a certain role in promoting the growth of economy, tax revenueand residents’ income, but has little effect in the adjustment of the tax and economic structure andreducing macro tax burden.Expanding the scope of value added tax in2013is likely to be a breakthrough. Reform offiscal and taxation system is expected to fully activate. Therefore, the next stage of structural taxreduction policy, which is an institutional policy focusing on the long term, will mainly be acombination of tax reform and tax reduction. The implementation of structural tax reduction policycan optimize the structure of tax system and perfect current tax system.Combining with the current economic situation and real data, effectiveness and problems ofthe implementation of structural tax reduction were analyzed in this paper. The necessity andfeasibility of pushing forward the structural tax reduction policy were also studied in this paper.Besides, based on the next stage of tax reform, the path selection of the future structural tax reformpolicy was brought forward and the useful exploration of the policy direction and reform process ofstructural tax reform was done in this paper. It has certain applied value and theoretical significance.