20世纪80年代以来,全球掀起了一轮又一轮减税浪潮,逐步形成了双主体的复合税制格局。当前我国宏观税负水平并不算高,但企业微观税负偏高,减税的必要性和空间均比较大。在我国经济下行压力较大、自主增长动力不足的大背景下,建议借鉴国际经验,通过正税清费来降低企业负担,同时进一步深化税制改革,更好地发挥税收对经济运行的调控作用,为企业营造更加公平、法治和市场化的环境,助力完成当前稳定增长和促进供给侧结构性改革的 Since the 1980s, a series of rounds of tax cuts have been set off in the world and a dual-subject composite tax system has been gradually formed. At present, the macro tax burden in China is not high, but the micro-tax burden of enterprises is too high, and the tax reduction need and space are relatively large. Under the background of large downward pressure on our economy and lack of motivation for independent growth, we suggest that we draw lessons from international experience to reduce the burden on enterprises through positive tax and fee collection while further deepening the tax reform and giving better play to the tax regulatory role in economic operation. For enterprises to create a more fair, rule of law and market environment, helping to complete the current stable growth and supply-side structural reforms