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本文从财政政策与税收政策的效应对比分析入手,指出发挥税收宏观调控功能,必须实行税制结构性调整,而不是单纯实行减税政策。从近期看,应当基于现行税制进行微调,配合积极财政政策,促进产业结构优化和扩大总需求;从长期看,必须进行税制结构性调整,增强税制的弹性和宏观调控功能,为应对各种经济形势而不是单纯应对通货紧缩局面提供一个合理的政策平台。
This article starts from the comparative analysis of the effects of fiscal policy and tax policy, and points out that to play the macro-control function of tax revenue, we must implement the structural adjustment of the tax system instead of simply implementing the tax-reduction policy. In the short term, fine adjustments should be made based on the current taxation system in line with the proactive fiscal policy to promote the optimization of industrial structure and increase aggregate demand. In the long run, structural adjustment of the taxation system must be carried out to enhance the flexibility and macroeconomic regulation and control functions of the taxation system. In response to various economic issues, The situation rather than simply dealing with deflation situation to provide a reasonable policy platform.