摘要
1996年以来我国的税收收入增长过快,不利于积极财政政策作用的发挥。税收增长过快已经制约 了GDP的增长,减税应当成为我国下一阶段主要财政政策。减税已是当今各国的政策趋势,也是促进我 国经济发展的良策,减税有利于市场经济的发展。
Since 1996 the increase of taxation revenue has been so fast that it is un helpful to the application of positive fiscal policies. And the analysis of statistical data from 1990 to 2001 can prove that the increase of taxation is so fast that it has impeded the economic growth. Then the paper holds that the policy of reducing taxes as the main fiscal policy should be applied in the coming years. Several reasons are analyzed such as the policy of national bonds has taken on its own corrupt practice, and reducing taxes has become the international trend. In general, the policy of tax reduction will benefit the development of the market economy.
出处
《商业研究》
北大核心
2004年第7期112-115,共4页
Commercial Research
