政府审计在结构性减税中的作用

发布时间：2018-03-09 07:49

本文选题：结构性减税　切入点：减税政策　出处：《中国审计》2009年21期 　论文类型：期刊论文

【摘要】：正结构性减税是减税政策的一种方式。减税政策是指通过对税收法规制度的调整而带来的税负降低,即通过降低税率、减少税种、缩小征税范围(包括提高起征点或免征额、增加扣除项目或数额、增加税收减免优惠等)来降低税负。结构性减税是指"有增有减,结构性调整",从而减轻税负的税制改革方案,根据经济形势发展的需要,相应调整税收政策,在优化税制结构的同时,通过适当降低一些主体税种和重要税种的微观税负(税率),减轻一部分税种的税负,同时可以开征一些新税种和调高一些辅助性税
[Abstract]:A positive structural tax cut is a form of tax reduction. A tax cut is a reduction in the tax burden caused by an adjustment to the tax code system, that is, by reducing the tax rate, reducing the type of tax, and narrowing the scope of taxation (including raising the threshold or waiving the tax bill). To reduce the tax burden by increasing the amount of deductions or deductions, increasing tax deductions, etc.) structural tax cuts refer to tax reform programs that reduce the tax burden by "increasing and decreasing, structural adjustment," and thus reduce the tax burden, according to the needs of economic development. Adjust the tax policy accordingly, optimize the structure of the tax system, at the same time, by appropriately reducing the micro tax burden of some main taxes and important taxes (tax rate), lighten the tax burden of some kinds of taxes, at the same time, we can introduce some new taxes and raise some auxiliary taxes.
【作者单位】：审计署财政审计司;
【分类号】：F812.42;F239.4

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