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本文认为,我国改革时期财政赤字规模之所以扩大,除了因为财政收入格局变化迟缓从而造成财政收入乏力外,还由于当前财政开支存在相当明显的刚性、惯性和加速势头.至于近三年来赤字规模扩大和上扬趋势,还应当考虑宏观经济紧缩下周期低谷这样一个特殊背景.为了避免赤字规模累积扩张,应当通过深化改革来稳定宏观税率,减少财政补贴,压缩行政开支,稳定债务增长,提高经济效益.
This paper argues that the scale of the fiscal deficit in China’s reform era has been widening, in addition to the sluggish fiscal revenue caused by the sluggish changes in fiscal revenue, but also due to the rather obvious rigidities, inertia and accelerations in current fiscal expenditures. As for the deficit expansion in the past three years In order to avoid the cumulative expansion of the deficit scale, we should stabilize the macro-tax rate, reduce the financial subsidies, reduce the administrative expenses, stabilize the debt growth and enhance the economic benefits through deepening the reform.