2004年税制改革——积极财政政策的新举措

1998年以来,为推动经济发展,我国政府一直采取以发行国债为主的积极财政政策.通过发行国债来增加投资、扩大内需,推动国民经济稳定持续增长.目前这种政策的边际效益在递减.与国债投资相比,若实施以减税为内容的税制改革对于实现经济持续增长的目标,是一种更为积极的财政政策.

The Reform on Tax System in 2004--a New Act of Active Fiscal Policy

In order to push the economical development,our government has adopted active fiscal policy all the while since 1998. The government has managed to impel national economy grow steadily by increasing investment and expanding inside demands. At present, the side benefit of this policy is descending. Compared with national debt investment,tax system reform take tax reduction as its basic matter, which is a more active fiscal policy to at present.