摘要
本文结合当前经济形势下各种观点的争论,以及对凯恩斯主义和奥地利学派的比较分析,对我国当前面临的两个问题进行冷思考并给出结论:一是,应该辩证地看待经济衰退,下降可能是正常的,是不可避免的现象;二是,作为政府宏观调控工具的税收政策,应该选择减税还是保持税制基本稳定?过度地使用减税政策,可能会带来过多的负面效应。运用结构性减税政策,应与完善税收制度相结合。
This paper gives a comparative analysis between the Keynesian and Austrian schools in respect of the controversy over the current economic situation. It is important to take a dialectical view of China＇s economic recession because it might be inevitable for the global cyclic economic crisis. The tax policies as a part of the macro-control tools can bring about excessive negative effects where there is a large scale of tax cuts. It concludes that the use of structural tax reduction should be combined with the improvement of the overall tax system.
出处
《税务研究》
CSSCI
北大核心
2009年第9期9-12,共4页
