摘要
实体经济是社会财富创造的物质源泉,是人类社会赖以生存发展的物质基础。受国内外经济发展环境的影响,我国实体经济发展面临着税费负担显著偏高、虚拟经济利润挤压、社会发展环境恶化等瓶颈。鉴于此,安排扶持实体经济发展的专项财政支出、加强实体经济减税力度、降低实体经济发展收费水平等财税政策是发展我国实体经济的必然选择。
The virtual economy is material source of creating the social wealth, and is material basis of human society development. With the influence of the domestic and foreign economy environment, the virtual economy has some restrictions, such as the burden of tax and fee is relatively higher, fictitious economy squeezes the economic profit of the virtual economy, social development environment is being deteriorated and so on. Based on the above restrictions, these policies must exist in our country, which are febreasing the tax and fee burden of the virtual economy, and arranging the special fiscal expenditure of the virtual economy, squeezing the economic profit of the fictitious economy.
出处
《湖南财政经济学院学报》
2014年第1期82-89,共8页
Journal of Hunan University of Finance and Economics
基金
安徽省社科规划项目"加快安徽实体经济发展的财税政策研究"(项目编号:AHSK11-12D15)
关键词
实体经济
发展瓶颈
财税政策
virtual economy
bottle -neck of development
fiscal and tax policy
