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《People's Tribune.Frontiers》 2012-01
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The Structural Tax Reduction:Theoretical Innovation and Practical Exploration

Ma Yanwei  
At the moment and for some time to come,the structural tax reduction is not only a major issue of China's proactive fiscal policy,but also a principal stimulus in economic restructuring.It will play an increasingly important role in macro-control.We need to correctly understand the basic meaning of the structural tax reduction policy,be fully aware of the foundation supporting this policy,and promptly redress our wrong or insufficient understanding of it.In accordance with the strategic requirements of the Twelfth Five-Year Plan and the state's decisions and arrangements for macro-control,we shall scientifically devise a road for the future of the structural tax reduction policy.
【Fund】: 作者主持的国家社科基金重大项目“深化资源价格和税收体制改革研究”的研究成果 项目批准号:09&ZD051
【CateGory Index】: F812.42
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