结构性减税【英】

structural tax reduction

译文来源

Report on the Work of the Government, 2016. via:
http://english.gov.cn/premier/news/2016/03/17/content_281475309417987.htm

定义

结构性减税就是“有增有减，结构性调整”的一种税制改革方案，是为了达到特定目标而针对特定群体、特定税种来削减税负水平。结构性减税既区别于全面的，大规模的减税，又不同于以往的有增有减的税负调整，结构性减税更强调有选择的减税，是为了达到特定目标而针对特定群体、特定税种来削减税负水平。结构性减税强调税制结构内部的优化，强调贴近现实经济的步伐，相对更为科学。有增有减的税负调整，意味着税收的基数和总量基本不变；而结构性减税则着眼于减税，税负总体水平是减少的。结构性减税意在从量上削减税负水平，主要是从优化税制结构、服务于经济增长和经济发展方式转变的要求着手，其落脚点是减轻企业和个人的税收负担。实行结构性减税，结合推进税制改革，用减税、退税或抵免的方式减轻税收负担，促进企业投资和居民消费，是实行积极财政政策的重要内容（《结构性减税》，via：http://baike.baidu.com/link?url=gOSFo8uY_6bCVPgQxjzlevbgM0AFQKWDanTAjLse_lmAvYwrX42YYAtkDOiwtRifLRpOtm3H6IdVLSxVsenn7K）。我国在在2008年12月初召开的中央经济工作会议中提出结构性减税政策。

定义来源

结构性减税.via：http://baike.baidu.com/link?url=gOSFo8uY_6bCVPgQxjzlevbgM0AFQKWDanTAjLse_lmAvYwrX42YYAtkDOiwtRifLRpOtm3H6IdVLSxVsenn7K

例句

1. 一是着力稳增长调结构防风险，创新宏观调控方式。为应对持续加大的经济下行压力，我们在区间调控基础上，实施定向调控和相机调控。积极的财政政策注重加力增效，扩大结构性减税范围，实行普遍性降费，盘活财政存量资金。——《2016年政府工作报告》

1. First, we maintained stable growth, made structural adjustments, guarded against risks, and developed new ways of conducting macro regulation. In responding to the mounting downward pressure on the economy, we exercised targeted and well-timed regulation on the basis of range-based regulation. We adopted proactive fiscal policy that focused on increasing intensity and efficacy by expanding the scope of structural tax reductions, reducing fees across the board, and putting dormant budgetary funds to good use. -Quoted from Report on the Work of the Government, 2016.

2. 优化财政支出结构，大力盘活存量资金，提高使用效率。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。——《2015年政府工作报告》

2. We will improve the mix of budgetary spending, redouble our efforts to put government funds on hand into use, and strengthen the effectiveness of government spending. 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. -Quoted from Report on the Work of Government, 2015.

3. 今年的政府工作，要以应对国际金融危机、促进经济平稳较快发展为主线，统筹兼顾，突出重点，全面实施促进经济平稳较快发展的一揽子计划。大规模增加政府投资，实施总额4万亿元的两年投资计划，其中中央政府拟新增1.18万亿元，实行结构性减税，扩大国内需求；大范围实施调整振兴产业规划，提高国民经济整体竞争力；大力推进自主创新，加强科技支撑，增强发展后劲；大幅度提高社会保障水平，扩大城乡就业，促进社会事业发展。——《2015政府工作报告》

3. This year, our government work will give high priority to dealing with the global financial crisis and promoting steady and rapid economic development. We will take a coordinated approach, stress key areas, and fully implement a package plan to ensure steady and rapid economic development. We will dramatically increase government investment by launching a four trillion yuan two-year investment plan, for which the central government has pledged 1.18 trillion yuan, and implement a structural tax reduction in order to stimulate domestic demand. We will also implement a massive plan to adjust and reinvigorate industries to raise the overall competitiveness of the economy; vigorously promote independent innovation and provide scientific and technological support to increase the sustaining power of development; and significantly increase social security benefits, expand urban and rural employment and promote development of social programs. -Quoted from Report on the Work of Government, 2015.

网络参考例句

例句 1：
结构性减税是本轮积极财政政策的重头戏，自2008年底以来，结构性减税政策在保增长、调结构与扩内需的反周期操作中一度扮演积极的角色。——“基于税制优化的结构性减税政策研究”，载于《中南财经政法大学学报》2012年第3期
The structural tax reduction is the main part of the positive fiscal policy in China. Since the end of 2008, structural tax reduction policy has taken much active role in aspects of growth guarantee, structure adjustment and domestic demand expand.

例句 2：
国际金融危机爆发以来，我国实行了一系列的结构性减税措施，在支持中小企业发展和保持经济平衡增长方面发挥了重要的作用，推动了我国经济发展方式的
转变、减轻了企业负担，为中小企业发展提供了新的机遇。——“结构性减税政策与中小企业发展新机遇”，载于《上海经济研究》2014年第6期
Since the outbreak of the international financial crisis, a series of measures of structural tax cuts have been carried out in our country, which play an important role in development of small and medium-sized enterprises and maintain a balanced economic growth. The policy of structural tax cuts not only has promoted the transformation of China Economic Development and lightened the burden on enterprises, but also provided new opportunities for the development of small and medium-sized enterprises.

例句 3：
营改增既是结构性减税的重要内容，又是税制完善的必然要求，试点的成功与否对产业结构的调整以及发展方式的转变意义重大。——《营业税改征增值税法律问题研究》，中国社会科学院研究生院硕士学位论文，2013
Pilot of changing Business tax into VAT is both an important content of structural tax cuts and inevitable requirements of tax system improvement, and the success of pilot has signif