积极财政政策的效应分析与现实选择

以增发国债为主要手段的积极财政政策在我国近年来的经济增长中功不可没。然而 ,随着时间的推移 ,现行积极财政政策面临国债投资效益递减、并可能导致未来经济陷入“滞胀”的局面。所以 ,减税成为继续实行积极财政政策的新方向。目前适度减税的具体措施 :一是改生产型增值税为消费型增值税 ;二是完善现行企业所得税 ;三是逐步免除农业税费。

Effect and Adjustment of Positive Finance Policy

The positive finance policy with increasing national bonds has made great achievement in economic growth.Yet,it is a fact that the investment effects of national bonds has decreased.So reduction of taxation becomes a new positive finance policy.The concrete measures are changing productive VAT into consumer VAT,perfecting enterprise income tax and remitting agriculture taxes step by step.