中文摘要：

作为反周期积极财政政策的重要载体，我国结构性减税政策的操作，沿循宏观调控与税制优化两种不同的路径，两者具有不同的作用机理与形成机制。前者在保增长的政策导向下，呈现总量管理。相机抉择、临时权宜与时效约束的特点；后者则在公平优先、兼顾效率的价值定位下，具有顶层设计、结构调整、制度变迁与整体统筹的内在特征。在当前复杂的国内外经济形势下，应明确一定的原则导向，继续完善宏观调控式的结构性减税政策；同时。积极破解深层结构性约束，大力推进税制优化式结构性减税顺利进行。

英文摘要：

As important part of the proactive fiscal policy in countercyclical regulation, the macro-control-oriented structural tax cut policy and the tax-optimization-oriented one have differences in both mechanism of action and mechanism of formation. In view of the policy orientation of bolstering economic growth, the former is characterized by macro-management, discretion, temporary balance and periodic constraint. However, with the value proposition of giving priority to fairness while taking efficiency into consideration, the latter is characterized by top-level design, structural adjustment, institutional change and integrity and overall plan. In the current complex economic situation at home and abroad, a certain principle orientation should be adopted to continue to improve the macro-control-oriented structural tax cut policy while solving the deeply-rooted structural constraints actively to vigorously advance the smooth implementation of the tax-optimization-oriented structural tax cut policy.