摘要
面对欧美经济形势持续震荡特别是欧洲债务危机影响的加深,2012年底召开的中央经济工作会议再次提出"实施积极的财政政策,要结合税制改革完善结构性减税政策"。这意味着结构性减税政策再次成为我国2013年积极财政政策的重心。近几年来,我国财税收入的快速增长为结构性减税提供了可能性,当前经济增速下滑为结构性减税提供了必要性。"营业税改征增值税试点"成为结构性减税的重要路径选择。
The Central Economic Working Conference was hold in 2012 amid the continuing economic failure in Europe and America especially when debt crisis in Europe is still going on. It was proposed to ＂continue the previous fiscal policies by improving structural tax deductions＂ on this conference, giving us a hint that structural tax deduction is likely to be the key in the proactive fiscal policies in 2013. Structural tax deduction is possi- ble thanks to the rapid growth of revenue in recent years in China, it＇ s also necessary to do so due to the current slowdown in economic growth. It＇ s a good means to achieve structural tax deduction through ＂the pilot program of transforming Business tax to VAT＂.
出处
《哈尔滨商业大学学报（社会科学版）》
CSSCI
2013年第2期101-107,共7页
Journal of Harbin University of Commerce:Social Science Edition
关键词
结构性减税
营业税
经济发展方式
路径选择
structural tax deduction
Business tax
means of developing economic
choice of the means
