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财政宏观调控是政府利用适当的财政机制并通过一定的手段,使微观经济活动符合宏观经济目标的政策运作过程,是政府为实现宏观经济目标而经常利用的宏观调控工具之一。财政宏观调控政策可分为两种类型:其一是自动的财政政策,主要途径是政府通过制定富于弹性的个人所得税制度和公司所得税制度、失业救济金和各种社会福利性支出制度、农产品价格保护制度等,建立一种能够随着经济周期变化自动调节经济的财政机制,即在经济高涨
The macro-control of finance is one of the macro-control tools that the government often uses to achieve macroeconomic goals by using the appropriate fiscal mechanism and through certain measures so that the micro-economic activities conform to the macroeconomic goals of the government. Financial macro-control policies can be divided into two types: one is automatic fiscal policy, the main way is that the government through the development of flexible personal income tax system and the corporate income tax system, unemployment benefits and various social welfare expenditures system, agricultural products Price protection system, etc., to establish a financial mechanism that automatically adjusts the economy as the economic cycle changes, that is, in the economic boom