| 当前的财税形势及政策取向 |
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| 引用本文： | 贾康,程瑜.当前的财税形势及政策取向[J].税务研究,2009(1). |
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| 作者姓名： | 贾康 程瑜 |
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| 作者单位： | 财政部财政科学研究所; |
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| 摘 要： | 2008年年初以来,由于国内接连发生的严重自然灾害的冲击和世界金融危机的不利影响,我国经济增长和财政收入增长呈逐季回落的态势。但从总体来看,我国经济基本面是好的,支持经济较快增长的长期因素依然在起作用。本文认为,为了防止经济出现过度下滑,宏观政策重新定位势在必行,财政政策要转为适度扩张,并加大支出结构调整力度。
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| 关 键 词： | 财税形势 财税政策 适度扩张 支出结构 |
Fiscal and Tax Policies under Current Economic Situation |
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| Kang Jia & Yu Cheng.Fiscal and Tax Policies under Current Economic Situation[J].Taxation Research,2009(1). |
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| Authors: | Kang Jia & Yu Cheng |
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| Institution: | Kang Jia & Yu Cheng |
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| Abstract: | This paper analyzes the current fiscal and tax revenue situation in China.First,the year of 2008 has seen a quarter by quarter falling in China's economic and revenue growth amid the impacts of domestic successive severe natural disasters and international credit crisis as well as global economic slowdown.Secondly,the country's fundamental economic situation is,however,still in good shape,with the positive long-term factors for long running expansion.Thirdly,in order to prevent the already-slowing economy f... |
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| Keywords: | Fiscal and tax revenue situation Fiscal and tax policy Moderate expansion Expenditure structure |
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