我国化解流动性过剩的财税政策研究

流动性过剩已经成为当前宏观经济运行中亟待解决的问题。2007年6月13日召开的国务院常务会议首次明确提出，要综合运用金融、财税政策等手段引导资金流动，缓解流动性过剩，可见财税政策在抑制流动性过剩中的重要作用。本文以财税政策作为基点，从贸易顺差、资本流入、外汇占款、进入房市和股市的沉淀资金等方面，分析当前流动性过剩的成因并探讨缓解流动性过剩的财税政策。

Function of Fiscal Policy to Over Liquidity

Liquidity surplus has become the problem requiring solving urgently of micro-economy.On June 13,the standing meeting of the State of Council put forward that it is necessary to solve the liquidity surplus by using financial policies as well as fiscal and tax policies.It is thus clear that fiscal and tax policy plays an important part in controlling the liquidity surplus.This paper analyses the main reasons for liquidity surplus including trade surplus,flow of foreign capital,funds outstanding for foreign exchange and funds getting into stock market and real estate market.Then,this paper inquires into the policies of solving the liquidity surplus.The policies include: to decrease trade surplus by tax leverage,to control foreign capital by unification of the two taxes,to issue special national debt and to cancel interest tax.