| 从积极财政政策谈税制改革 |
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| 引用本文： | 荀玉根,杨灵芝. 从积极财政政策谈税制改革[J]. 上海工程技术大学学报, 2004, 18(3): 277-280 |
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| 作者姓名： | 荀玉根 杨灵芝 |
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| 作者单位： | 上海工程技术大学,机械学院,上海,200336;上海工程技术大学,机械学院,上海,200336 |
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| 摘 要： | 1998年以来，我国一直实施扩大财政支出和紧缩税收并举的财政政策，而实际上，紧缩税收会抵消扩大财政的政策效应。本文将从理论和实际两个角度，分析我国当前的税收制度对积极财政政策的抑制效应，最后对我国的税制改革提几点思考。
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| 关 键 词： | 积极财政政策 税制改革 抑制效应 |
| 文章编号： | 1009-444X(2004)03-0277-04 |
| 修稿时间： | 2004-03-09 |
Discussion on Tax System Reform from Positive Fiscal Policy |
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| XUN Yu-gen,YANG Ling-zhi. Discussion on Tax System Reform from Positive Fiscal Policy[J]. Journal of Shanghai University of Engineering Science, 2004, 18(3): 277-280 |
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| Authors: | XUN Yu-gen YANG Ling-zhi |
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| Abstract: | Since 1998, China has been carrying out the positive fiscal policy, which includes both expanding fiscal expenditure and decreasing tax. However, decreasing tax will make expanding fiscal expenditure less effective. From the aspects of both theory and practice, the depressed effect of present Chinese tax policy on expanding fiscal expenditure is analysed, and some suggestions to Chinese tax system reform are put forward. |
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| Keywords: | positive fiscal policy tax system reform depressed effect |
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