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财税政策是政府为了实现特定的经济和社会发展目标,而实施的补贴政策和税收政策。在新常态背景下,如何调整财税政策以促进产业结构调整和产业发展,是当前经济发展过程中的一项重要课题。由于缺乏信息共享机制,政府在制定财税政策时与产业主体之间经常会出现信息不对称的现象,因此必然会造成财税政策效率低下,大量的资源没有得到有效配置而被浪费掉。如何使政策效果达到预期目标和产业主体追求自身利益最大化的目标之间存在着一定的矛盾,只有理顺财税政策和产业发展之间的关系,并对财税政策作出适当调整,才能使双方的利益达到均衡,使社会资源得到合理配置。
Fiscal and taxation policies are subsidy and taxation policies implemented by the government in order to achieve certain economic and social development goals. Under the new normal background, how to adjust fiscal and tax policies so as to promote industrial restructuring and industrial development is an important issue in the current economic development. Due to the lack of information sharing mechanism, the information asymmetry often occurs between the government and the industrial entities in the process of formulating fiscal and taxation policies. Therefore, inefficient fiscal and taxation policies and a large amount of resources are inefficiently disposed of and wasted. There is a certain contradiction between the goal of how to make the policy effect achieve the expected goal and the pursuit of the maximization of self-interests of the industry subject. Only by adjusting the relationship between the finance and taxation policy and the industrial development and making appropriate adjustments to the fiscal and taxation policies, The interests are balanced and the social resources are rationally allocated.