摘要
本文分析了税收平滑在我国的适用情况 ,通过我国国债和税收政策的演变和背景 ,我们认为税收平滑在我国一直没有存在的可能性 ,因此 ,当期不能简单地将国债增发和减税作为积极财政政策的两个互为补充手段。我国税收征收空间分析应侧重税收经济效应自身 ,财政税收政策的调整可平稳过渡为国债税收平滑路径的建立做准备。
There is no tax timing smoothness effect of national debt in china, because of the unreasonable national debt and tax policies background. It's a misconceiving taking tax reducing as a compensating tool instead of national debt during deflation period. Tax adjusting space analyses should put emphases on tax itself ,the result of such analyses tell us the tax adjusting space in china is limited, so the trend of tax and national debt policy optimizing in china should follow a base guidance, that is constructing tax time smoothness effect of national debt in china.
出处
《中央财经大学学报》
CSSCI
北大核心
2002年第11期12-16,共5页
Journal of Central University of Finance & Economics
