扩大内需的税收政策取向

目前 ,我国扩大内需的最大障碍是有效需求不足 ,为此 ,中央采取了积极的财政政策 ,并努力发挥货币政策的作用 ,综合运用多种手段调控经济运行。但由于我国经济长期处于“短缺”状态 ,许多宏观政策包括税收政策 ,其目的是防止过渡的投资需求和消费需求引起的通货膨胀。控制投资和消费 ,防止经济过热。本文分析了在积极财政政策对经济活动效果不够明显的背景下 ,提出了调整现行税收政策的建议 ,以适应扩大内需 ,促进经济增长。

The Aims of Tax Policies for Stimulating Domestic Demand

At present,the major obstacle to expand domestic demand is the insufficient effective demand in China.In order to solve this problem, the central government has adopted proactive fiscal policies,and at the same time make a good use of monetary policies and others to adjust economic operation.In the conditions of shortage economy,we used to take these policies,including tax policies, to prevent inflation, so they can't play their role fully now. The author offers some suggestions to adjust current tax policies.