【摘要】 通过对当前税收状况及产生原因的分析 ,提出要转变税收观念 ,以实现税收的最优化为目的 ,改变宏观税负水平超出合理区间 ,总体负担水平“明低实高”的状况 .并对减税政策的界定、使用和理性思考进行了阐述 .文章还对当前经济形势下的税收政策的选择谈了自己的观点 ,认为 :税收政策的着眼点应放在制度创新上 ;局部调整税制 ,增减税并举 ;整顿分配秩序 ,规范分配形式 ,降低负担水平 .更多还原

【Abstract】 Based on the analysiss of the conditions and reasons of current taxation it is indicated that people should convert their taxation sense in order to accomplish the most excellent condition of taxation, and change the conditions of macroscopic standard of taxation burden surpassing the reasonable limits, the whole level of burden "being low in appearance while high in reality". The author of the article also gives explanation, application and reasonable meditation of the policy of taxation reduction. The opinions about the choice of taxation in the current economic situation are suggested. The key to taxation policy is taxation origination, partially adjusted tax system, tax raised and reduced together, the distribution order reestablished, the distribution from standard and the burden reduced.更多还原