近年来,在世界范围内兴起了新一轮以减税为主的税制改革浪潮,党的十六届三中全会又提出了“简税制,宽税基,低税率,严征管”的新一轮税制改革原则,减税问题成为理论界研究和人们关注的热门话题。本文仅从新一轮以减税为标志的税制改革背景研究入手,对减税效应进行较为系统的理论 In recent years, a new wave of tax reform mainly based on tax reduction has risen in the world. The Third Plenary Session of the 16th CPC Central Committee has also put forward a new “simplified tax system, a broad tax base, a low tax rate and strict collection and administration” The tax reform principle, tax reduction has become a hot topic in theoretical research and people’s attention. This article starts with a new round of tax reform as a symbol of tax reform background to start with a more systematic theory of tax cuts effect