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2008年下半年以来,国际金融危机迅速向世界各地蔓延,影响范围也从金融领域波及实体经济领域,对世界各国经济产生了巨大的影响。最近一段时间,欧美主权债务危机也愈演愈烈,对各国经济社会都产生了很大影响,其走势至今都难以准确判断。一方面,各国财政压力加大,需要大力增收节支;另一方面,人们过惯了养尊处优、“从摇篮到坟墓”的高福利日子,极力反对财政紧缩。在这样的背景下,各国纷纷对税收政策做出调整。金融危机爆发初期,各国普遍采
Since the second half of 2008, the global financial crisis has rapidly spread to all parts of the world. The scope of its influence has also spread from the realm of finance to the real economy. It has had a huge impact on the economies of various countries in the world. Recently, the sovereign debt crises in Europe and the United States have also become increasingly fierce. They have a great impact on the economy and society of all countries and their trend so far has been hard to be accurately judged. On the one hand, tremendous financial pressure on all countries requires a great deal of increase in expenditure; on the other hand, people are accustomed to pampered days of high piety and pessimism and strongly oppose fiscal austerity. In this context, all countries have to make adjustments to the tax policy. Early in the financial crisis, various countries generally adopted