减税政策的目标:促进经济可持续发展

• 作 者: 蒙强 邓文勇
• 机 构: 广西财经学院,
• 出 处: 税务研究
• 发表日期: 2009年03期
• 关键词: 税收负担 减税政策 税收结构 经济形势 可持续发展 宏观税负 税收收入 税收弹性 税制结构 增税

2008年对我国而言,是机遇与挑战并存。年初面对着经济、税收高速增长和通货膨胀的压力,年末则面临着经济快速下滑的局面,减税与否面临着选择。本文通过分析我国现阶段经济环境和税收负担的变化,指出在当前的税收结构调整中,减税政策不可或缺,并对减税政策的实施效果、具体措施等提出分析建议。

For our country in 2008, there are both opportunities and challenges. Faced with the pressure of rapid economic growth, rapid tax revenue growth and inflation at the beginning of the year, they faced the rapid economic downturn at the end of the year, and the tax cuts or facing the option of facing tax cuts or not. By analyzing the current economic environment and tax burden changes in our country, this paper points out that in the current tax structure adjustment, the tax reduction policy is indispensable, and puts forward the analysis suggestions on the implementation effect and specific measures of the tax reduction policy.