论积极财政政策中的税收政策取向

税收政策是财政政策的一个组成部分。本文通过多方面分析 ,认为没有实施“减税政策”是我国积极财政政策的正确选择。并从如何认识当前世界性的减税浪潮着手 ,指出继续实施积极财政政策中的税收政策取向 :当前不适宜大规模减税 ,应对税制进行有增有减的结构性调整 ,继续稳妥推进“税费改革” ,规范政府分配秩序。

On Tax Policy Orientations in the Positive Financial Policy

This article focuses on the tax policy in Chinese positive financial policy since it is a part of the financial policy. It points out that it is correct choice for the positive financial policy not to carry out "tax reduction policy". And then from the analysis of world tax reduction tendency, this article points out the tax policy orientations in the further implementation of positive financial policy. It is not proper to reduce taxes on a large scale at present; instead, it is necessary to adjust the tax system structure, further promote "reform of taxes and fees", and regulate the order of distribution of authorities among different levels of governments。