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宏观财政政策是一种公共物品 ,其有效性的标准是 ,在实现政府利益的同时 ,能够增进社会的福利。面临通货紧缩 ,政府将继续实施以财政政策为主导的扩张性宏观政策 ,在财政支出空间有限的情况下 ,就要选择能够作大投资乘数 ,提高市场效率的措施 ;同时要考虑调整税制结构 ,改变对投资征高税的税制 ,逐步变生产型增值税为收入型增值税和消费型增值税 ,并通过把内资企业税负降至外资企业的水平 ,一方面提高企业的利润预期 ,另一方面 ,消除税负不公 ,提高社会经济效率和减少资本外流 ;在运用国债政策时 ,既要重视国债的发行和使用 ,更要重视国债的交易和流通 ,推进我国金融市场的发育和功能的发挥以及促进公用事业的企业化 ,转换资源配置方式 ,从政府配置转向市场配置 ,从集中配置转向分散配置。总之 ,在体制转轨时期 ,推行一种与市场化改革相结合的财政政策 ,把短期的政策操作和长期的制度调整结合起来 ,实现政策和体制联动。
Macro-fiscal policy is a kind of public goods. The criterion of its effectiveness is to improve the welfare of the society while realizing the government interests. In the face of deflation, the government will continue to implement the expansionary macroeconomic policy led by fiscal policy. When the fiscal expenditure is limited, it is necessary to choose measures that can make a big investment multiplier and improve the market efficiency. At the same time, we must consider adjusting the tax structure , Change the high tax on investment tax system, and gradually increase production value-added tax for the revenue-generating value-added tax and consumer value-added tax, and by lowering the tax burden of domestic-funded enterprises to foreign-funded enterprises, on the one hand improve the company’s profit forecast, and the other On the one hand, to eliminate unfair tax burden, improve social and economic efficiency and reduce capital outflow; in the application of national debt policy, we should not only pay attention to the issue and use of national debt, but also attach importance to the trading and circulation of national debt and promote the development and function of our financial market To play and promote the enterprise of public utilities, change the allocation of resources, from government allocation to market allocation, from centralized allocation to decentralized allocation. In short, during the period of institutional transition, a fiscal policy combining with market-oriented reforms was introduced, combining short-term policy operations with long-term institutional adjustments to achieve policy and institutional linkage.