科学发展观指导下的宏观调控与财税政策选择

• 作 者: 刘毓文 涂龙力
• 机 构: 贵州省国家税务局,上海交通大学海外税收研究所,
• 出 处: 税务研究
• 发表日期: 2009年08期
• 关键词: 财政支出政策 科学发展 结构性减税 调控背景 财政政策 宏观调控 国内消费需求 经济结构失衡 宏观调控目标 税收政策

本文对目前宏观调控背景作出了基本判断,提出科学发展观指导下的宏观调控最终要解决经济结构失衡和化解经济风险两大问题。科学发展观对财税政策提出了四大要求,目前的重点是实施扩大消费的积极财政支出政策和实施战略性、结构性减税的积极财政收入政策。在积极财政政策的实施中,增支是主导性、基础性政策,减税是次要性、辅助性政策。

This article makes a basic judgment on the current background of macroeconomic regulation and puts forward that macroeconomic regulation and control under the guidance of the scientific development concept will ultimately solve two major problems: the imbalance of economic structure and the resolution of economic risks. The Scientific Outlook on Development sets forth four major requirements for fiscal and taxation policies. The current emphasis is on the implementation of a proactive fiscal spending policy to expand consumption and a proactive fiscal revenue policy to implement strategic and structural tax cuts. In the implementation of proactive fiscal policy, the increase is the dominant, basic policy, tax relief is a secondary, supporting policy.