论文部分内容阅读
为了减少金融危机的冲击,各国纷纷采取税收政策来刺激经济。从实施情况看,各国主要是以凯恩斯理论为指导进行税收政策的调整。尽管程度不一,侧重点也有所差别,但主要是在所得税上做文章,再辅之以流转税的微调。由于我国经济基础和发达国家不同,不能简单地将凯恩斯的短期分析方法拿来应对长期性问题,需要平衡以应急为目标的基础设施投资刺激与促进消费增长为目标的结构调整。因此,我国税收政策的能量应该释放到有利于改革和结构转换的方向上来,具体可从降低税收增速、调整税制结构、进行分税制税收管理体制改革、加强非税收入管理等方面着手。
In order to reduce the impact of the financial crisis, all countries have adopted tax policies to stimulate the economy. From the perspective of implementation, all countries are mainly based on the Keynesian theory as a guide to adjust tax policy. Although the degree is different, the emphasis is different, but the main thing is to make a fuss about the income tax and then fine-tune the turnover tax. Because China’s economic base is different from that of developed countries, we can not simply adopt Keynesian short-term analytical methods to deal with long-term problems. We need to balance the structural adjustment aimed at stimulating and accelerating consumption growth through emergency-targeted infrastructure investment. Therefore, the energy of China’s tax policy should be released in favor of the direction of the reform and structural transformation. Specifically, we can start with lowering the tax revenue growth rate, adjusting the tax system, reforming the tax-sharing management system of tax-sharing system, and strengthening the management of non-tax revenue.