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2008年9月,一场突如其来的金融风暴席卷全球。其冲击力之强、影响程度之深、波及范围之广,让世界为之战栗。危机袭来,中国难以独善其身。为应对国际金融危机的冲击和影响,保持国内经济平稳较快发展,2008年12月,中央经济工作会议明确提出我国将实施以“增支减税”为特征的积极财政政策。在这个背景下,结构性减税成为2009年财税工作的重点之一。从宏观经济层面看,结构性减税重在促投资、保出口和扩内需。增值税转型作为实行结构性减税的一项重要内容,改变了试点时“增量抵扣”的方案,允许一次性全额抵扣,降低了企业的投资成本,有利于促进企业投资,尤其是促进高新技术企业、高附加值行业的投资力度,进而改善投资环境,改进产品、产业结构。政策指导的意义非常明显。自2008年8月1日至今,我国先后7次调高纺织、服装、电子、机电产品等劳动密集型、科技含量及附加值较高的出口货物增值税退税率,调整的范围和幅度为历年之最,为抵御国际金融危机、增强企业发展能力、促进经济平稳较快发展发挥了积极作用。暂免征收储蓄存款利息所得个人所得税,1.6升及以下排量的乘用车暂减按5%税率征收车辆购置税,对个人首次购买90平方米及以下普通住房的契税税率暂统一下调到1%,个人将购买超过2年(含2年)的普通住房对外销售免征营业税……在2008年下半年开始的一系列利好政策的鼓励下,居民的消费欲望有所提升,两大消费热点走势良好,汽车销售旺盛,房地产市场大有起色。本刊派出记者分赴山东、辽宁、广东三省,对结构性减税政策的实施情况及效果展开了深入调查。
In September 2008, a sudden financial crisis swept the world. Its strong impact, the depth of influence, spread to a wide range of the world shudder. Crisis hit, China is hard to excel. In response to the impact and impact of the international financial crisis and the stable and rapid development of the domestic economy, in December 2008, the Central Economic Work Conference made it clear that our country will implement a proactive fiscal policy featuring “incremental spending and tax cuts.” In this context, structural tax cuts have become one of the focuses of fiscal and tax work in 2009. From a macroeconomic perspective, structural tax cuts focus on promoting investment, insurance exports and expanding domestic demand. VAT restructuring as an important part of the implementation of structural tax cuts, changing the pilot “incremental deduction ” program, allowing a one-time full deduction, reducing the cost of investment in enterprises is conducive to promoting business investment In particular, it will promote investment in high-tech enterprises and high value-added industries, so as to improve the investment environment and improve product and industrial structure. The significance of policy guidance is obvious. From August 1, 2008 to the present, China has successively raised the VAT refund rate of export-oriented goods such as textiles, clothing, electronics, mechanical and electrical products, and other high value-added products in the past seven years In the meantime, it has played a positive role in resisting the international financial crisis, enhancing the development capability of enterprises and promoting the steady and rapid economic development. Provisional exemption from personal savings tax interest income savings savings of 1.6 liters and less displacement of passenger cars Temporary reduction of vehicle purchase tax levied at 5% rate of personal purchase of first 90 square meters and below ordinary residential deed tax rate temporarily adjusted to 1 %, Individuals will be exempt from sales tax on ordinary houses purchased for more than two years (including 2 years). With the encouragement of a series of favorable policies started in the second half of 2008, residents’ appetite for consumption has risen. The two major consumer hot spots Good trend, strong car sales, the real estate market has improved significantly. Our correspondents sent reporters to Shandong, Liaoning and Guangdong provinces to conduct an in-depth investigation into the implementation and effectiveness of structural tax cuts.