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本文对“七五”期间我国税收累退趋势作了客观的描述与分析,对“八五”期间税收累退趋势进行了预测,并就造成税收累退的原因、税收累退对经济的影响及扭转税收累退的政策选择表明了自己的看法.作者认为,造成税收累退的原因来自企业承包经营责任制、经济结构及税收征管诸方面.税收累退削弱了国家财政对经济的宏观调节、控制能力,加大了稳定发展经济的难度.作者认为,采取相应对策扭转税收累退趋势,加强国家财政对经济的宏观调节、控制能力,是促进国民经济持续、稳定、协调发展的重要条件.
This article objectively describes and analyzes the tax regressive trend in our country during the “July-May period”, predicts the trend of tax regress during the “1985” period, and regresses the tax revenue The impact on the economy and policy options to reverse tax regressions show their own views.The author believes that the causes of tax regressions come from the contractor business responsibility system, economic structure and tax collection aspects of the tax recession weakened the national financial The macroeconomic regulation and control of the economy have made it more difficult for the economy to develop in a stable manner. The author believes that adopting corresponding measures to reverse the trend of tax regress and strengthening the macro-regulation and control over the state finances is to promote the sustained, stable and coordinated development of the national economy Important conditions for development.