| 论积极财政政策下税收政策的选择 |
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| 引用本文： | 王宏波.论积极财政政策下税收政策的选择[J].西北师大学报,2003,40(2):107-110. |
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| 作者姓名： | 王宏波 |
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| 作者单位： | 天水师范学院政史系，甘肃天水741000 |
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| 摘 要： | 以发行国债，扩大政府投资为重要内容的积极财政政策的实施，在扩大内需、拉动经济增长方面取得了一定的成就，但面对市场需求不旺，通货紧缩压力不减的客观现实，要求减税的呼声很高。现阶段，我们应立足于税收制度的结构性调整，实施适度减税与适度增税相协调的税收政策。
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| 关 键 词： | 积极财政政策 减税 税收政策 |
| 文章编号： | 1001-9162(2003)02-0107-04 |
| 修稿时间： | 2002年11月14 |
Option of Tax Revenue Policy on the Basis of Proactive Fiscal Policy |
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| WANG Hongbo.Option of Tax Revenue Policy on the Basis of Proactive Fiscal Policy[J].Journal of the Northwest Normal University(Social Sciences),2003,40(2):107-110. |
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| Authors: | WANG Hongbo |
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| Abstract: | The implementation of proactive fiscal policy ta king issue of treasu re bonds as its main content has scored a success in expanding domestic demand a nd improving economic growth.However,the reality of less vigorous market demand and pressure of deflation cause the high voice of tax abatement.Through analyzin g the rapid increase of tax revenue and height of macro tax burden,the author be lieves that tax abatement is not feasible.At the present stage,it is necessary t o implement the policy of appropriate tax abatement and tax increase based on th e structural adjustment of tax revenue system. |
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| Keywords: | proactive fiscal policy tax abatement policy of tax revenue |
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