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“过剩经济”是社会主义市场经济发展过程中的一种经济现象,它对税收经济带来了深刻的影响;直接影响到税收的实现,影响到现行税制对经济的宏观调控能力,进一步增加了企业的欠税数量。加快现行税制改革的步伐,进一步完善各项税收政策,是减弱乃至消除“过剩经济”对税收以及其他经济生活负面影响的积极措施。
“Excess economy” is an economic phenomenon in the process of socialist market economy development, which has a profound impact on the tax economy. It has a direct impact on the realization of tax revenue and on the macro adjustment and control power of the current tax system on the economy, further increasing The amount of business arrears. Speeding up the reform of the current tax system and further perfecting various taxation policies are positive measures to reduce or even eliminate the negative impact of the “surplus economy” on tax revenue and other economic activities.