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本文分析了我国近年来实行积极的财政政策的效果 ,对我国财政政策今后的走向提出了看法。作者认为 ,由于继续采取增发国债的方式容易引发财务危机 ,而减税在我国目前来说是一项切实可行的措施。减税措施可针对增值税、消费税、企业所得税、个人所得税进行调整并制定相应的配套措施。
This article analyzes the effect of our country implementing the proactive fiscal policy in recent years and gives some opinions on the future direction of our fiscal policy. The author believes that due to continue to take the method of issuance of bonds is easy to trigger a financial crisis, tax cuts in our country for now is a feasible measure. Tax relief measures can be adjusted for value-added tax, consumption tax, corporate income tax, personal income tax and develop the appropriate measures.