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完善税制调整需求的思考
引用本文:曾庆宾,赖淑銮. 完善税制调整需求的思考[J]. 暨南学报(哲学社会科学版), 2004, 26(2): 72-75
作者姓名:曾庆宾  赖淑銮
作者单位:暨南大学经济学院,广东,广州,510632;暨南大学经济学院,广东,广州,510632
摘    要:扩大内需是我国经济发展长期的、基本的立足点,进一步扩大出口是经济发展的有力保障。税收作为国家宏观经济调控的经济杠杆,对需求的扩大和经济的持续稳定增长有一定的影响。我们有必要把完善税制和扩大需求结合起来,从消费、投资、出口三方面促进经济的可持续发展,以实现全面建设小康社会的奋斗目标。

关 键 词:完善税制  消费需求  投资需求  出口需求
文章编号:1000-5072(2004)02-0072-04
修稿时间:2003-09-05

A Thought on Perfecting the Tax System to Expand the Demand
ZENG Qing-bin,LAI Shu-luan College of Economics,Jinan University Guangzhou ,China. A Thought on Perfecting the Tax System to Expand the Demand[J]. Journal of Jinan University, 2004, 26(2): 72-75
Authors:ZENG Qing-bin  LAI Shu-luan College of Economics  Jinan University Guangzhou   China
Affiliation:ZENG Qing-bin,LAI Shu-luan College of Economics,Jinan University Guangzhou 510632,China
Abstract:It is the long-term, basic foothold of economic development of our country to expand domestic demand. It is the strong guarantee of economic development to expand export further. Tax, as the economic lever of macroeconomic regulation and control by the country, has certain influence on the enlargement of the demand and the continual and steady development of economy. It is necessary for us to combine perfecting tax system with expanding demand, from three respects, namely consumption, investment and export, to promote sustainable development of economy, so as to realize the objective of building the well-to-do society in an all-round way.
Keywords:perfect the tax system  consumption demand  investment demand  demand for exports
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