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政府负债风险是伴随政府负债而产生的一种财政风险,其客观存在并无法回避。政府应周全考虑各方面因素予以化解,从而使政府负债风险降到最低水平。税收是影响政府负债风险的重要因素,其与政府负债风险的形成与化解密切相关。本文分析了政府负债风险与税收的相关性,并对如何有效防范政府负债风险从税收角度提出了几点政策建议。
The government debt risk is a kind of financial risk which accompanies the government debt. Its objective existence can not be avoided. The government should fully consider various factors to be resolved, so that the government debt risk to a minimum level. Tax revenue is an important factor affecting the government debt risk, which is closely related to the formation and resolution of government debt risk. This paper analyzes the correlation between government debt risk and tax revenue, and puts forward some policy suggestions on how to effectively prevent the government debt risk from the perspective of taxation.