论税收优惠效应

• 作 者: 罗晓林
• 机 构: 江西财经学院财政系,
• 出 处: 当代财经
• 发表日期: 1990年05期
• 关键词: 税收负担 税收政策 税收收入 税收公平 税基 纳税人纳税 优惠政策 税负水平 国家财政收入 名义税率

税收优惠,是一个国家为了达到经济和社会的某一方面目的,通过各种具体措施使纳税人减轻或消除税收负担的一种手段,是税收政策的体现。税收优惠的实施,不仅对纳税人,而且对国家财政乃至整个经济都会产生一定的影响。本文试图通过对税收优惠的收入,刺激和公平效应的分析,以期对税收优惠有一个比较全面的认识,使税收优惠充分发挥其应有的积极作用。

Tax concessions are a means by which a country can reduce or eliminate the tax burden of taxpayers through various concrete measures in order to achieve certain economic and social goals. This is a reflection of tax policies. The implementation of tax incentives not only affects the taxpayers, but also affects the state finance and the economy as a whole. This article tries to analyze the income, stimulus and fair effect of the tax preference so as to have a more comprehensive understanding of the tax preference so that the tax preference can give full play to its due positive role.