摘要
自决的税收政策在理论上并不科学 ,不一定能有效调节总供求的平衡关系 ,在实践中存在许多缺陷。我国不宜采用自决的税收政策 ,而应采用非自决的税收政策来调节社会总供求关系。基于此 ,我国目前不宜用减税政策刺激需求 ,而应保持或适当提高税收占GDP的比重。
The auto tax policy is unscientific in theory,and it may not regulate the balance of the aggregate social supply and demand efficiently.It is not suitable for us to adopt it but suitable for us to adopt non-auto one to adjust the aggregate social supply and demand.Therefore,we shouldnt use the tax relief policy to stimulate demand,but should keep or raise the percentage of tax in the GDP.
出处
《税务与经济》
北大核心
2001年第2期11-14,共4页
Taxation and Economy
