| 实施减税的策略选择 |
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| 引用本文： | 李丽. 实施减税的策略选择[J]. 西安电子科技大学学报(社会科学版), 2003, 13(2): 29-34 |
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| 作者姓名： | 李丽 |
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| 作者单位： | 长安大学,经济与管理学院,陕西,西安,710064 |
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| 摘 要： | 从我国当前税收负担及财政收入状况分析,我国应实行总体税负略降,有增有减的结构性减税政策。减税目标应选择以优先刺激有效供给为主,凯恩斯主义的刺激需求为辅的策略。从当前经济形势及其发展趋势看, 我国实施结构性减税条件已经趋于成熟。
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| 关 键 词： | 减税政策 结构性减税 税负 减税效应 |
| 文章编号： | 1008-472X(2003)02-0029-06 |
| 修稿时间： | 2003-04-04 |
Strategic Choice on Decreasing Tax in China |
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| LI Li. Strategic Choice on Decreasing Tax in China[J]. Journal of Xidian University (Social Sciences Edition), 2003, 13(2): 29-34 |
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| Authors: | LI Li |
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| Abstract: | According to the standard of taxation burden and finance revenue , we should select the tax-cutting of construction policy which would not bring out revenue large decrease , the tax burden of total would drop a little, some tax income might rise , some might fall. The aim of decreasing tax should give priority to inciting efficient supply than demand. From present situation of economy and direction, the time is coming that the tax-cutting of construction policy in China should be put into practice. |
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| Keywords: | Decreasing tax policy Tax-cutting of construction Tax burden Effect of tax cutting |
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