中文摘要：

当前我国税收负担结构失衡现象比较突出：在中观层面表现为税收负担的税种结构失衡、产业结构失衡、地区结构失衡；在微观层面表现为不同类型企业的税收负担失衡、各收入阶层居民的税收负担失衡。结构性减税与税收负担结构具有内在关联性：实施结构性减税是基于税负结构失衡的现实所作出的理性政策选择；同时，结构性减税的基本特征也使其具有调整税负结构的功能。今后，结构性减税应将税收负担结构合理化作为政策目标，通过全面推进”营改增”改革、实行综合与分类相结合的个人所得税制、稳步推进房产税改革等一揽子政策措施，积极调整税收负担结构，使其更加公平合理。

英文摘要：

Tax burden structure imbalance is obvious in China, which is mainly represented by tax burden imbalance in different tax categories, industries, regions, enterprises as well as residents. Structural tax reduction is interrelated with tax burden structure. Carrying out structural tax reduction is a rational policy choice based on the fact of tax burden structure imbalance and structural tax reduction has the function of adjusting tax burden structure because of its features. In the future, structural tax reduction should aim at tax burden structure rationalization. A package of tax policies including substituting the Value-added tax for business tax, comprehensive combined with classified income tax and real estate tax reform is necessary to make tax burden structure more fair and reasonable.