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1998年之后,我国经济增长呈现出十分明显的滑坡态势,政府采取了以扩大公共投资为内容的积极财政政策。结果形成了一方面“扩大公共投资,大把花钱”,而另一方面“税收收入快速增长,大把收钱”的鲜明的对比和反差。不少人批评此为“矛盾”做法,认为应当减税,此观点相当流行,并影响到了决策层。要求减税的背后是认为当前企业税负过重。也有税务部门的高级官员认为,较重的企业税收负担妨碍了企业的革新改造能力以及企业在国际市场上的竞争力。这些说法,从某一角度来看不能说没有道理。但我认为,不能笼统认为税负重。
After 1998, the economic growth in our country showed a very clear trend of decline. The government adopted a proactive fiscal policy with the goal of expanding public investment. The result is a sharp contrast and contrast between “expanding public investment and spending a lot of money” on the one hand, and on the other hand “rapid growth of tax revenue and substantial collection of money”. Many people criticize this as a “contradictory” approach and think it should be tax-cut. This view is quite popular and has affected the decision makers. Behind the demand for tax relief is that the current corporate tax burden is too heavy. There are also top tax officials who believe that a heavier corporate tax burden hinders an enterprise’s ability to innovate and transform and its competitiveness in the international market. These statements, from a certain point of view can not be said without reason. But I think it can not be generally assumed that the tax burden.