| 储蓄、利息税与经济增长分析 |
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| 引用本文： | 胡杨,杨爱梅. 储蓄、利息税与经济增长分析[J]. 西南交通大学学报(社会科学版), 2000, 1(4): 56-57 |
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| 作者姓名： | 胡杨 杨爱梅 |
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| 作者单位： | 西南交通大学经济管理学院,四川,成都,610031 |
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| 摘 要： | 税收通过促进储蓄和资本形成对经济增长产生着巨大的推动作用.降低消费税和对个人利息收入征收所得税都会不同程度地刺激经济发展.现阶段,中国经济的低速增长和居民储蓄的居高不下,以及传统经济结构的局限性,促成了利息税的开征.
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| 关 键 词： | 储蓄 利息税 经济增长 |
| 文章编号： | 1009-4474(2000)04-0056-02 |
| 修稿时间： | 1999-12-22 |
An Analysis of Savings, Interest Tax and Economic Growth |
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| HU-Yang,YANG Ai-mei. An Analysis of Savings, Interest Tax and Economic Growth[J]. Journal of Southwest Jiaotong Universit(Social Science Edition), 2000, 1(4): 56-57 |
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| Authors: | HU-Yang YANG Ai-mei |
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| Abstract: | By developing savings and capital reserves, tax plays an important role in economic growth. Both consumption duty abatement and income tax imposidon on savings interest can stimulate economic development in varied degrees. Today, in China, the slow economic growth and the large number of private sector savings, as well as the limitations of conservative economic structure, make the taxation on interest come into being. |
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| Keywords: | savings interest tax economic growth |
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