论文部分内容阅读
近年来,我国连续实施以增发国债为主的积极财政政策,在世界各国经济普遍不景气的不利背景下,保持了较高的增长速度。但是,有效需求不足仍然是当前制约我国经济增长的主要因素。由于历史原因,现行税制在一定程度上抑制了投资与消费需求的增长,不利于经济结构的转换与升级,也影响了积极财政政策的实际效果。鉴于我国财政收入占GDP的比重仍然偏低,通过大规模减税扩张需求的条件尚未具备,我们认为,应该对现行税制和税收政策进行适当的结构性调
In recent years, China has continuously implemented the proactive fiscal policy focusing mainly on the issuance of government bonds, maintaining a relatively high rate of growth under the adverse economic general recession in various countries in the world. However, the lack of effective demand remains the main factor currently restricting China’s economic growth. Due to historical reasons, the existing tax system has restrained the growth of investment and consumer demand to a certain extent, which is not conducive to the conversion and upgrading of economic structure and has also affected the actual effect of active fiscal policy. In view of the fact that the proportion of China’s fiscal revenue in GDP is still low, the conditions for expanding demand through large-scale tax cuts have not yet been met, and we think it appropriate to carry out an appropriate structural adjustment of the current taxation system and taxation policy