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中文摘要：
2009年以来，面对严重的国际金融危机，结构性减税已然成为中国税收政策的一大亮点，更成为刺激经济增长、扩大社会需求的有效财政工具。然而，尽管结构性减税政策适应了当前社会经济客观形势的需要，但也加大了财政收支压力，更对下一阶段如何运用结构性减税政策与完善税收制度相融合提出了新的挑战。文章通过关联规则的数据挖掘分析方法对本次结构性减税前后的各主要税种数据进行关联度的定量分析，从数据分析的角度探讨了减税政策对主要税种以及总的税收收入的影响，并通过分析主要税种与税收收入的相关度变化，对下一步在优化税制结构上的结构性减税方案提供了一些政策建议。
英文摘要：
Since 2009, facing intensified international financial crisis, structural tax reduction has already become not only a major highlight of China＇ s tax policies but also an effective financial tool to stimulate the economic growth and social needs. Although the policy of structural tax reduction adapted to the needs of the current socio-e-conomic objective situation, it has increased the pressure on revenues and expenditures and posed a new challenge, involving how to integrate the use of the policy of structural tax reduction with the improvement of the tax system in the next phase. In this paper, association rules data mining analytical method is introduced to make the quantitative data analysis of some main categories of taxes before and after the current tax reduction. And the impact of the tax reduction policy on some main categories of taxes and the total tax revenues is analyzed. Additionally, some suggestions on the following goals of structural tax reduction that feature the basis of the adjustment of the tax system are proposed through the analysis of main taxes associated with the degree of change in tax revenue.
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