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1998年以来,我国连续几年实施积极的财政政策,有力地拉动了经济增长,抑制了通货紧缩趋势;同时又实施了稳健的货币政策,有力地支持了积极财政政策的实施,促进了经济的发展。但是自1998年以来实行的积极财政政策,其内容主要局限于支出方面,即通过举债扩大公共支出、投资于基础设施等措施,来扩大内需以带动经济增长。应该说,这种以扩大需求为导向的积极财政政策,其正面效应是主要的,但也不容否认,这种正面效应正在减弱,而且其作用的空间越来越小。本文认为如果从当前的宏观经济态势和长远的经济增长来考虑问题,结构性减税应成为扩大内需的政策走势。
Since 1998, China has implemented an active fiscal policy for several years in a row, effectively boosting its economic growth and curbing the trend of deflation. At the same time, it has implemented a prudent monetary policy that has strongly supported the implementation of a proactive fiscal policy and promoted economic development of. However, the active fiscal policy implemented since 1998 mainly focuses on the expenditure aspect: expanding domestic demand and boosting economic growth through debt expansion, public expenditure and investment in infrastructure. It should be said that the positive effect of such a proactive fiscal policy oriented toward expanding demand is major, but it is undeniable that this positive effect is weakened and its space for action is getting smaller and smaller. This paper argues that if the current macroeconomic situation and long-term economic growth to consider the issue, structural tax cuts should become the trend of policy to expand domestic demand.