摘要
本文系统分析了当前的国内外经济形势和2012年的宏观经济政策。结论表明,在国内外经济形势已经发生实质性变化的背景下,2012年的宏观经济政策,即便在名义上仍旧维持"积极加稳健"相搭配的格局,相对于以往,其实际内容也应当且必须做出相当的调整。就积极财政政策布局而言,这种调整主要包括:预算赤字规模,宜在去年的基础上略有增加;减税而非增支,将成为主要载体;结构性减税的操作,应锁定流转税并以增值税为主;增加支出的操作,宜将重点放在改善民生上。
The paper analyzes current situation of domestic and world economy as well as fiscal policies in 2012. Results show that macroeconomic policies should and have to be adjusted essentially, although namely maintaining ＂proactive and sound＂ pattern, under the background of substantial changes of domestic and world economy. Concerning proactive fiscal policies, the adjustments include. 1） the scale of budget deficit should be increased slightly compare to last year; 2） tax cut, rather than expenditure increase, will be the main approach; 3） structural tax cut should be focused on turnover taxes, especially value added tax; 4） expenditure increase should be emphasized on imDrovement in people~ s livelihood.
出处
《财贸经济》
CSSCI
北大核心
2012年第2期5-11,共7页
Finance & Trade Economics
关键词
经济形势
财政政策
结构性减税
改善民生
Economic Situation, Fiscal Policy, Structural Tax Cut, Improvement in People＇sLivelihoods
