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当前财政政策的主要目标还是考虑化解经济的总体风险。当前中国经济最主要矛盾是结构失调、不平衡,属于供给端的问题,靠需求刺激解决不了。所以中央政府将政策基调放在减税上。一段时间以来,中国的积极财政政策已经由需求面转向供给面,结构性减税是其最重要的措施之一,广受关注。尤其是在当前经济下滑,财政收入增速下降,社会各界对政府性债务普遍担忧的情况下,结构性减税能否彻底执行下去,成为观察中国财政政策方向和执行力的重要切入点。
The main goal of the current fiscal policy is still to consider the overall risk of resolving the economy. At present, the most important contradiction in China’s economy is structural imbalance and imbalance, which is a supply-side issue that can not be solved by stimulating demand. So the central government put the policy tone on tax cuts. For some time, China’s active fiscal policy has been shifted from the demand side to the supply side. Structural tax cuts are one of its most important measures, attracting much attention. Especially in the current economic downturn, declining fiscal revenue growth, public concern about government debt in general, the structural tax cuts can be fully implemented, and become an important entry point to observe the direction of China’s fiscal policy and execution.