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三中全会对财税体制改革的论述,既具有现实的紧迫意义,又具有中长期的战略意义。财税体制是财税政策的重要支撑和基础,对财税体制改革勾画出带有方向性的蓝图,实际上也孕育着财税政策的一些重大走向。积极财政政策正在向公共财政政策转向 1998年以来,为了应对亚洲金融危机的冲击和抑制国内通货紧缩趋势的蔓延,我国连续6年实施积极的财政政策,为扩大内需和促进经济较快增长,发挥了至关重要的作用。与前几年相比,目前国内外经济环境正在发生一些深刻的变化。
The Third Plenary Session of the tax system reform discourse, both with immediate and urgent significance, but also has a long-term strategic significance. The fiscal and taxation system is an important support and basis for the fiscal and taxation policies. It is a blueprint for the reform of the fiscal and taxation system that has a directionality and in fact has given birth to some major trends in the fiscal and taxation policies. Positive fiscal policy is turning toward public finance policy Since 1998, in order to cope with the impact of the Asian financial crisis and curb the spread of the domestic deflation trend, our country has implemented an active fiscal policy for six years in a row and has given full play to expanding domestic demand and promoting rapid economic growth The crucial role. Compared with previous years, there are some profound changes in the economic environment at home and abroad.