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全球金融危机的爆发、国际金融市场的剧烈动荡,对我国的经济运行环境产生了极其不利的影响。为了刺激经济发展、拉动内需,政府执行了一系列积极的财政政策,其中以减税、退税政策以及2009年已经颁布的增值税改革条例尤为重要。从全世界各个国家在金融危机后所采取的补救措施来看,需求不足时政府采用削减税收来刺激需求是保持宏观经济稳定的通行做法,其理论依据大部分来自于凯恩斯的税收理论。
The outbreak of the global financial crisis and the fierce turbulence in the international financial markets have had an extremely adverse impact on the economic environment in our country. In order to stimulate economic development and boost domestic demand, the government has implemented a series of proactive fiscal policies. Among them, tax reduction and tax rebate policies and the VAT reform regulations that have been promulgated in 2009 are particularly important. Judging from the remedies adopted by various countries in the world after the financial crisis, the government adopted tax cuts to stimulate demand when demand is low, which is the common practice of maintaining macroeconomic stability. Most of the theoretical evidence is derived from Keynes’s tax theory.