| State tax is an important means of the state macroeconomic control which is the mainsource of revenue. Tax system, Not only general term refers to a national tax, but also refers tothe call on a particular aspect or certain types of taxes.Taxation can play an importantleverage to provide a solid economic foundation,to protect the state’s construction,to help thecountry overcome all kinds of risks,and to promote national economy and development ofvarious undertakings.Since2004,the direction of tax reform is the “tax cutsâ€,but“structural tax reduction†wasfirst presented at the end of2008Central Economic Work Conference.On August2008,asudden financial crisis sweeping the globe.The extent of deep financial crisis,affecting a widerange of global financial markets,and the virtual economy has spread to the real economy,theChinese economy has slowed down.Our country has adopted a series of tax measures toaddress the structural crisis,which tax policy as an important lever to regulate the economyhas also played an important role. Since2009, tax reform initiatives represented by thestructural tax cuts,effectively speed up our economic recovery and development. Of course,some of the institutional and structural problems in this process has become more and moreprominent, so as this continues, rapidly development is bound to hinder the sustained andhealthy economic and social. The author is drawing on the research on the basis of the theoryat home and abroad, then further improving the structural tax cuts, Promoting the tax systemconstantly optimize the reform proposals, and this is also the innovations of this article.Structural optimization of tax cuts is an important part of our tax system.This research isto present the theoretical basis for tax reform and to promote the optimization of taxstructure,the further reform measures and proposals.This paper tries to study the policy effectsof structural tax reduction using Empirical research samples of Dongying total tax income andmajor tax revenue from2003to2012with the financial crisis of2008as the time limit.Basing on the current tax reform policy, this paper comes to further reform measures andproposals for further expanding domestic demand, restructuring economic development, andOptimizing the tax structure which Having a certain value and theoretical significance. |