关键词: 结构性减税 , 税制改革 , 税负

Abstract: This paper regarded the socalled structural tax cut as a reduction of the tax burden for certain tax payers or tax items within the same macrotax ratio or even with the increase of the ratio, especially it meant a reduction of the taxes which low and middle income people would pay or bear. In order to achieve this goal, the Chinese government should reduce the tax rates of VAT and BT on the basic necessities of life, reduce the enterprise income tax rate, and increase the exemption and allowance of individual income tax for the workers who had additional economic burdens. As compensatory measures, the government could raise the tax rates of excise tax for some luxury goods and individual income tax for the people with the extremely high salaries and wages.

Key words: structural tax cut , tax reform , tax burden