减税的扩张效应分析

我国积极财政政策的实行是否需要进行减税 ,理论界有不同看法 ,概括起来主要有两种不同的观点 :一是认为减税有利于扩大内需 ;二是认为减税会抑制财政支出。从实证角度看 ,减税是一种临时性的应急措施 ,其作用要在机制完善、法律健全的条件下才有明显效果

Expansion Effect of Tax Cutting

Theoreticians differ as to whether or not tax cutting should be done in China when the positive finance policy is being implemented. The views they hold can be classified into two: one that holds that tax cutting is conducive to an enlargement of domestic consumptive demand and one that holds that reduction of taxes will curb expenditures. As a matter of fact, tax cutting is but a temporary measure for handling emergencies, and as such it is most effective only when there exists a salient institutional set up and a perfect legal system.