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经济落后是发展中国家贫困的原因,而经济落后主要的根源之一又在于缺乏资金,而储蓄又是筹集资金的一种主要形式. 税收是政府依据政治权力参与社会分配的一种形式,总的来说,它对家庭储蓄可能产生以下三种效应:(1)正效应,即刺激或鼓励储蓄增长的效应;(2)负效应,即不利于或抑制储蓄增长的效应;(3)零效应.即对储蓄不起任何调节作用或所起的正效应与负效应大致抵消.本文拟就围绕税收如何加强对家庭储蓄的正调节效应谈谈我们的一些看法.
Economic backwardness is the cause of poverty in developing countries, and one of the major causes of economic backwardness lies in the lack of funds, which is also a major form of fund-raising. Taxation is a form of government participation in social distribution based on political power. , It may have the following three effects on household savings: (1) the positive effect that stimulates or encourages the growth of savings; (2) the negative effect that does not favor or inhibit the effect of saving growth; (3) zero Effect that can not afford to save any adjustment effect or negative effect generally offset.This paper intends to focus on how the tax on the household savings positive adjustment effect to talk about some of our views.