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1999年国家继续实施积极的财政政策,以扩大内需,拉动经济增长,增强我国经济发展后劲。我们认为,在继续增发国债的基础上,今年实施积极财政政策时,应充分考虑发挥税收优势,重视税收的作为,在结构性调整税收的基础上,加强征管,堵塞漏洞,以确保有足够的财力支持积极财政政策顺利实施。一、税收是积极财政政策的最终财力保证1.扩大财政支出规模,最终离不开税收支持。去年我国工商税收增收1003亿元,国家财政实力也因此大大增强,对全年积极财政政策的顺利实施和经济工作目标的实现作出了重要贡献。面对1999年的经济形势,为从改
In 1999, the state continued to implement proactive fiscal policies to expand domestic demand, stimulate economic growth and enhance the stamina of China’s economic development. In our opinion, on the basis of continuing issuance of treasury bonds, when implementing a proactive fiscal policy this year, we should give full consideration to giving full play to tax advantages and paying attention to tax revenue. Based on the structural adjustment of tax revenue, we should strengthen the collection and management of loopholes so as to ensure adequate Financial Support Positive Fiscal Policy Smoothly Implemented. First, the tax revenue is the final financial security policy 1. To expand the scale of financial expenditure, ultimately, can not do without tax support. Last year, China’s industrial and commercial tax revenue increased by 100.3 billion yuan and its financial strength so greatly enhanced. It made an important contribution to the smooth implementation of the annual fiscal policy and the achievement of economic goals. The face of the economic situation in 1999, as from the reform