论文部分内容阅读
“减税”是供给经济学的核心政策。供给经济学认为,经济发展减速是因为欠缺有效供给,这往往是政府过度干涉市场的结果,最突出的表现是政府的高税收抑制了生产的活力。供给经济学认为减税并不会减少政府的税收收入。基于供给经济学的观点,美国里根总统执政时期采取以“减税”为核心的经济政策取得了明显效果。我国正处于经济转型的关键时期,除了减税之外,还应在相关税制上进行改革,这是减税发挥效果的关键。供给经济学“减税”基本理论和实践,可以给我国的税制改革带来启示。
Tax relief is the core policy of supply economics. According to supply economics, the slowdown of economic development is due to the lack of effective supply. This is often the result of excessive government interference in the market. The most prominent manifestation is that the high tax revenue of the government has restrained the vitality of production. Supply economics does not think tax cuts will reduce the government’s tax revenue. Based on the perspective of supply economics, the economic policies adopted by the U.S. President Reagan as the core of “tax cuts” have achieved remarkable results. Our country is in a crucial period of economic restructuring. In addition to tax cuts, we should also carry out reforms in the relevant taxation system. This is the key issue of tax cuts. Supply economics “tax reduction ” basic theory and practice, can bring enlightenment to our country’s tax system reform.