| 近年来税收政策手段运用的回顾与分析 |
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| 引用本文： | 岳树民. 近年来税收政策手段运用的回顾与分析[J]. 税务与经济, 2005, 0(1): 7-10 |
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| 作者姓名： | 岳树民 |
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| 作者单位： | 中国人民大学,财政金融学院,北京,100872 |
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| 基金项目： | 国家社会科学基金资助项目《优化税制结构研究》的阶段性成果。 |
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| 摘 要： | 我国实施积极财政政策的过程中，在税收方面采取了一系列促进出口、投资和消费增长，促进科技进步和相关产业发展的政策。但仍然存在对纳税人行为缺乏必要分析、某些政策欠公平和缺乏透明度等问题。当前需要根据经济形势的变化，综合考虑各方面的要求，实行有增有减的税收政策。
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| 关 键 词： | 财政政策 税收政策 经济增长率 中国 经济形势 产业结构 投资结构 |
| 文章编号： | 1004-9339(2005)01-0007-04 |
Review and Analyse the Tax Policies of These Years |
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| YUE Shu-min. Review and Analyse the Tax Policies of These Years[J]. Taxation and Economy, 2005, 0(1): 7-10 |
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| Authors: | YUE Shu-min |
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| Abstract: | Some policies,such as improving export,increasing investment and consumption,promoting the development of scientific technological progress and some relative industries have been enforced during the course of carrying out the active financial policies.But there also exist some problems of unfair policies and lacking transparency.According to the change of economic situation,some demands should be considered comprehensively and some tax policies should be implemented with the way of increase and decrease. |
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| Keywords: | active financial policy tax policy stable economic growth |
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