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当前的经济形势要求积极财政政策应由需求拉动转向需求拉动和供给激励并重,并逐步加大供给激励的力度。从我国目前的宏观税负水平、现行税制结构与经济运行的适应性角度看,采取适当减税的政策,是有利于促进经济增长的。减税的内涵是“完善税制,适当减税,提高企业投资和竞争能力”,主要是通过增值税和企业所得税的改革与完善,把企业过高的税负降下来。同时,为国有经济布局的战略性调整创造良好的税收环境,运用税收政策促进高新技术产业的发展,促进产业组织结构的调整,是当前税收调控的另一个重要方面。
The current economic situation requires that the active fiscal policy should be shifted from demand-pull to demand-pull and supply-incentive, and gradually increase the supply incentives. From the current macro tax burden level in our country, the current tax structure and the adaptability of economic operation, adopting an appropriate tax reduction policy is conducive to promoting economic growth. The connotation of tax reduction is “to perfect the tax system, reduce taxes appropriately and increase the investment and competitiveness of enterprises.” The main objective is to lower the tax burden on enterprises through the reform and improvement of value-added tax and enterprise income tax. At the same time, it is another important aspect of tax regulation and control that a good tax environment is created for the strategic adjustment of the layout of the state-owned economy. The application of taxation policies to promote the development of high-tech industries and the adjustment of the industrial organization structure is another important aspect of taxation and control.