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积极的财税政策应成为我国近期的主体政策 ,不应视该政策为短期政策 ,实施该政策时不应忽略调整结构性矛盾 ,也不应只注重增发国债。 2 0 0 0年及今后几年 ,积极的财税政策应将重点转移到启动税收政策上来。近期应着重转换税收结构模式 ,重选增值税类型 ,调整消费税税目和税率 ,建立企业所得税投资税收抵免制度以及优化个人所得税课税模式和扣除项目。
An active fiscal and taxation policy should become the mainstay policy in our country in the near future. We should not regard the policy as a short-term policy. We should not neglect the adjustment of structural contradictions in implementing this policy, nor should we focus solely on the issuance of national debt. In 2000 and in the coming years, active fiscal and taxation policies should shift their focus to launching tax policies. In the near future, we should focus on the transformation of the tax structure model, re-electing the type of value-added tax, adjusting the consumption tax items and tax rates, establishing a tax credit for enterprise income tax investment and optimizing the taxation model and deductions for personal income tax.