摘要
本次积极财政政策实行了结构性减税,这是我国财政政策操作的一次重大进展。然而,政府在减税的同时又安排了政府预算的增收计划,分析和认识这些矛盾,关系到减税政策效应能否充分发挥的问题。
China＇s ongoing pro-active fiscal policy in a form of structural tax-break means a great progress made in the country＇s fiscal policy operating procedure. However, there has been a revenue-enhancing arrangement while the government reduced tax. This paper makes a specific analysis on such a contradiction since a deep understanding in this aspect will have much to do with how to fully exert the tax-cut policy.
出处
《税务研究》
CSSCI
北大核心
2009年第11期35-38,共4页
关键词
结构性减税
预算增收
Structural tax-break
Budgeted revenue increase
