【摘要】 结构性减税政策旨在优化税制结构,完善我国财政税收政策。本文在阐述结构性减税与税制优化的内在逻辑的基础上,分析了结构性减税框架下税收实践的经济效益以及对税制优化的约束,并提出坚持"公平"税收原则、重构中央与地方税收体系、优化税制结构的主要举措。更多还原

【Abstract】 Structural tax cuts designed to optimize the structure of tax system,improve the finance and tax policies in China. This article on the internal logic of structural tax cuts and tax system optimization,on the basis of analysis of the economic benefits of tax practice under the framework of structural tax cuts and the constraints of tax system optimization,and insist on the principle of "fairness"tax,reconstruct the central and local tax system,optimization of the main measures of tax structure.更多还原