| 试论实行和完善结构性减税政策的必要性与理论基础 |
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| 引用本文： | 张国胜.试论实行和完善结构性减税政策的必要性与理论基础[J].开封大学学报,2012,26(2):14-16. |
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| 作者姓名： | 张国胜 |
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| 作者单位： | 中州大学文化传媒学院,河南郑州,450000 |
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| 摘 要： | 2012年我国实行的是积极的财政政策，其基调是继续完善结构性减税这样一种税制改革方案。结构性减税政策的实质是对税制要素进行完善。实践证明，我国实行的系列减税政策已初见成效。结构性减税适应了国际税制调整的大趋势。
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| 关 键 词： | 结构性减税 必要性 理论依据 |
On Necessity and Theoretical Basis of Improving Structural Tax Cuts Policies |
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| ZHANG Guo-sheng.On Necessity and Theoretical Basis of Improving Structural Tax Cuts Policies[J].Journal of Kaifeng University,2012,26(2):14-16. |
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| Authors: | ZHANG Guo-sheng |
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| Institution: | ZHANG Guo-sheng (School of Culture & Communication,Zhongzhou University,Zhengzhou 450000,Henan) |
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| Abstract: | In 2012 the government continues to adopt a proactive fiscal policy,highlighting the role of the structural tax cuts.This paper analyzes the meaning and substance of the structural tax cuts,expounds on the necessity and theoretical basis of improving structural tax cuts policies while taking into account the existing macro and micro indicators of taxation burdens,and explores the theoretical basis for implementing such policies through growth elasticity coefficient,supply-side theory,the Laffer curve,and Marston’s empire. |
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| Keywords: | structural tax cuts necessity theoretical basis |
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