【作者】 王栋；

【导师】 黄朴；

【作者基本信息】 中国石油大学(华东) ， 会计学， 2017， 硕士

【摘要】 结构性减税是在金融危机的背景下提出来的,其初衷是刺激经济增长,优化税制,但是随着后金融危机的到来,结构性减税的目标会有所调整,在新的经济形势下,结构性减税的目标势必将变得多元化,在稳定经济增长的同时,进一步促进经济发展方式的转变,通过税收这个工具来促进产业结构的优化与升级,促进节能减排,改善民生,调节收入分配,促进社会公平。论文从结构性减税的理论基础入手,探讨结构性减税促进经济增长的作用原理,梳理了2009年以来我国实施的结构性减税的相关政策,并从宏观税负和税收结构两个角度分析了我国现在的税负情况。着重分析了我国结构性减税的实施效应,包括经济增长总体效应和税收结构对经济增长的效应。然而,我国实施结构性减税面临着诸多问题:减税效果不明显,税收优化不彻底,调节收入分配有限,地方政府面临财力不足等。最后提出完善我国结构性减税的相关建议,首先要对未来结构性减税进行定位,在后金融危机时代,结构性减税应该促进经济的包容性增长,更加注重民生、环保以及公平。然后对优化结构性减税提出相关的具体措施,包括完善所得税、改革资源税、调整消费税等。最后提出完善结构性减税的相关配套措施,对结构性减税的改革进行了有益的探索,具有一定的理论与实践价值。更多还原

【Abstract】 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.更多还原