结构性减税

扩大财政支出与结构性减税相结合。

We will increase government spending while carrying out structural tax reductions .

继续实行结构性减税和普遍性降费，进一步减轻企业特别是小微企业负担。

We will continue to make structural tax reductions and cut fees across the board so as to further lighten the burden on enterprises , particularly small and micro businesses .

结构性减税的理论研究与实证分析

Theoretical Research and Empirical Analysis of Structural Tax Reduction

这个计划包括：一是大规模增加政府支出和实施结构性减税。

First , substantially increase government spending and implement a structural tax cut .

第一是大规模公共开支，结构性减税和基础设施的建设。

The first is massive public spending , structural tax cuts and infrastructural development .

结构性减税：东北试点与中国税制改革

Structural Tax Reduction : " Northeast Pilot Project " and Tax System Reform in China

论结构性减税与增税农民增收难的原因及对策

On Structural Tax Reduce and Increase Structural Obstacle in Increase of Farmers ' Income and Countermeasures

结构性减税，已然成为2009年中国税收政策的一大亮点。

Structural tax reduction , in 2009 China has already become a major feature of tax policy .

试点改革以来成效明显，基本达到了结构性减税的目标。

Pilot reform has achieved good results , the goal of structural tax reduction has nearly realized .

二是实行结构性减税和推进税费改革。

Second , we will carry out structural tax reduction and promote reform of taxes and fees .

从当前形势来看，对于结构性减税，我们任重道远。

As to the current situation , for structural tax reduction , we have a long way to go .

二是继续实施结构性减税政策，促进扩大内需和经济结构调整。

Second , we will continue to implement the structural tax reduction policy to expand domestic demand and promote economic restructuring .

新一轮税改实质上是一种“结构性减税”，并对这一理念提出了挑战。

However , the policy of a new round of tax reform is to reduce taxation structurally , and is challenging the above idea .

本文围绕着结构性减税政策，以辩证的视角看问题，结合现实的相关数据进行了深入的探讨和研究。

This article carried on the thorough discussion and research with the dialectical point of view , combined with the data of the reality and revolved around the structural tax reduction .

并从广东南沙（国家级开发新区）科技研发平台建设、法律法规政策制度-结构性减税效果两个方面进行实证检验。

And from the Guangdong Nansha ( National Development District ) R & D platform , laws and regulations policies and systems structural tax effects of two aspects of empirical testing .

一方面，结合结构性减税清费政策，按照节约资源能源、保护生态环境的要求，逐步健全现有税收体系。

On the one hand , to meet the demand of resource and energy saving and ecological environment protection , current taxation system should be improved with the structural reduction of taxation and fees .

从财政收入看，上一年一次性特殊增收措施没有或减少了，还要继续实施结构性减税政策，财政收入增长不会太快；

Regarding revenue , last year 's one-off measures to increase revenue will either not be repeated or will be decreased . We also need to continue to implement the policy of structural tax reductions ;

通过实施结构性减税政策，引导纳税人的经济行为，激发经济增长的内生动力，以提高税制要素配置的整体运行效率。

By implementing a structural tax cut policy , the economic behavior of taxpayers is guided and the endogenous power of economic growth is inspired to improve the general operation efficiency of tax system element configuration .

分税制改革和结构性减税都降低了地方政府的财政收入，财权与事权的巨大差距迫使地方政府寻求新的筹集财政收入的手段。

Structural reform of tax system in China reduced the revenues of local governments . It forces local governments to seek new means of raising revenue . Property tax is the best choice of local taxes .

同时，学者们也对结构性减税做了大量的研究分析，在很多方面达成了一致，也存在着许多分歧。

At the same time , the community has done a lot of reading and theoretical study on the analysis of the structural tax reduction . There are a lot of consensus , and also many differences .

最后为调整经济发展结构、促进税制结构优化，提出了结构性减税的政策方向和进一步改革的措施与建议。

Finally , in order to adjust the structure of economic development and promote the tax structure optimization , it puts forward the policy direction of the structural tax reduction , and also measures and suggestions for further reform .

增值税由生产型转为消费型作为我国结构性减税的重要政策之一，有利于完善抵扣链条，消除重复征税，刺激企业投资，提升企业价值。

Value Added Tax reform from the production type to consumption type plays an important role in the policy of structural tax reductions . This reform helps improve deductible chain , eliminate double taxation , stimulate firm investment , and enhance firm value .

而营改增作为我国财政税收体制改革的重要组成部分，旨在完善税收链条，促进服务业的发展，实现结构性减税。

As the important part of fiscal and taxation system reform , the transformation from business tax to value added tax aims to perfect the chain of value added tax , accelerate the development of modern service industry and realize the goal of selective tax cuts .

实施积极的财政政策，增加政府财政支出，采取结构性减税政策，增加居民个人可支配收入，鼓励居民消费。同时，中央陆续拨款四万亿资金，希望通过地方基建拉动经济的恢复。

The proactive fiscal policy , such as increasing government spending tax cutting was Implemented to increase the disposable income of individual residents , and to encourage consumer spending . Meanwhile , the central gave out funds about four trillion to stimulate economic recovery by the local infrastructure .

大规模的财政投入和结构性的减税，使企业恢复活力；

We massively increased government investment and conducted structural tax cuts so as to return the businesses to growth .

在这种情况下，我们实施了包括四个方面内容的一揽子计划。这就是：大规模的财政投入和结构性的减税，使企业恢复活力；

It is under such tough circumstances that we adopted a stimulus package that has four key components . We massively increased government investment and conducted structural tax cuts so as to return the businesses to growth .

所以，政府要将薪酬、养老金、其它长期支出承诺等领域的必要结构性改革，与减税、投资激励以及大型一次性基建项目等可信的暂时性抵消措施结合进行。

So combine the necessary structural changes to pay , pensions and other long-term spending commitments with credibly temporary offsetting measures , such as lower taxes , incentives for investment and large one-off infrastructure projects .