节点文献
我国减税政策讨论的两个误区
Two Misunderstandings of Discussion on Decreasing Tax Policy in China
【摘要】 对于通过运用税收政策解决目前我国经济的有效需求不足和供给结构失调的矛盾的认识存在两种误区 ,即负担标准误区和减税效应误区。只有澄清这两种误区才能够正确地运用税收政策解决我国经济现存的内在矛盾
【Abstract】 There are two misunderstanding of cognition of exerting tax policy to solve economic contradiction of shortage of efficient demand with maladjusted supply structure in China presently,namely bearing standard misunderstanding and effect of decreasing tax misunderstanding.Only clarifying these misunderstandings can we exert correctly tax policy to solve inherence economic contradiction existing in China presently.
【关键词】 减税政策；
负担标准；
需求效应；
供给效应；
【Key words】 decreasing tax policy； bearing standard； demand effect； supply effect；
【Key words】 decreasing tax policy； bearing standard； demand effect； supply effect；
- 【文献出处】 税务与经济(长春税务学院学报) ,Taxation and Economy , 编辑部邮箱 ,2003年01期
- 【分类号】F812.42
- 【被引频次】4
- 【下载频次】71