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中国人民大学教授、经济学家高培勇说,有两个概念要搞清楚,就是“增税”与“减税”。在现有税制的框架内,通过加强征管、堵塞漏洞、清缴欠税、惩治腐败的行动而实现的税收增长,则不属于增税。同样,在未调整或改变现有税制的情况下,听凭偷漏税和欠税的现象蔓延而不采取积极的行动加以阻止,也不属于减税。 把减税作为一种反经济周期的工具究竟是不是最有效的选择,取决于我们对今后经济走势的判断。如果我们将通货紧缩视作一种长期的经济现象,那么,减税的安排便是可以接受的。但如果通货紧缩只是短期与我们相伴,从长期来
Gao Peiyong, a professor and economist at Renmin University of China, said that there are two concepts to make clear: “tax increase” and “tax reduction.” Within the framework of the current tax system, tax increases achieved through stepping up of collection and management, plugging loopholes, paying taxes in taxes and punishing corruption are not tax increases. Similarly, without adjustments or changes to the existing tax regime, tax evasion and default arrears spread without positive action to deter them, nor are tax cuts. Whether a tax cut as a counter-economic tool is the most effective option depends on our judgment of future economic trends. If we regard deflation as a long-term economic phenomenon, then the tax relief arrangements will be acceptable. But if deflation is only accompanied by us for the short term, in the long run