| 论税收政策的扩张性调整 |
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| 引用本文： | 林鲁宁.论税收政策的扩张性调整[J].中国青年政治学院学报,2001,20(2):72-75. |
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| 作者姓名： | 林鲁宁 |
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| 作者单位： | 中国人民大学,财政金融学院,北京,100872 |
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| 摘 要： | 我国现行的积极财政政策偏重于扩大政府的投资支出,而税收政策则严重制约了我国经济的增长.在当前继续实施积极财政政策的过程中,应在增值税、消费税、固定资产投资方向调节税、印花税、出口退税等方面对现有税收政策做出适当调整,以实现我国整体经济的良好运行和稳定增长.
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| 关 键 词： | 经济增长 税收政策 消费 投资 出口 |
| 文章编号： | 1002-8919(2001)02-0072-04 |
| 修稿时间： | 2000年6月26日 |
On the expanding adjustment of tax revenue policy |
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| LIN Lu-ning.On the expanding adjustment of tax revenue policy[J].Journal of China Youth College for Political Sciences,2001,20(2):72-75. |
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| Authors: | LIN Lu-ning |
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| Abstract: | While China's vigorous financial policy stresses the aspect of enlarging government's investing expenditure, current tax revenue policy gravely restricts economic growth, and it should be properly adjusted in the fields of value added tax, consumption tax, fixed assets investment tax, stamp tax and export drawback to keep macro-economy functioning and promote it, stable growth. |
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| Keywords: | economic growth Tax revenue policy consumption investment export |
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