| 积极财政政策背景下的税收政策评析 |
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| 作者姓名： | 谭珩 |
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| 作者单位： | 国家税务总局税收科学研究所 |
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| 摘 要： | 政府工作报告强调,2021年我国将继续实施积极的财政政策,保持对疫后经济恢复的必要支持力度,但积极的财政政策要提质增效、更可持续.本文从税收的视角,论述在积极的财政政策背景下,我国税收政策对经济恢复发展的作用、目前面临的主要问题以及相关税收对策建议.
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| 关 键 词： | 财政政策 经济恢复 风险防范 税收政策 减税降费 |
An Analysis of Tax Policy Under the Background of Positive Public Finance |
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| Authors: | Tan Heng |
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| Abstract: | Report on the work of the government illustrates that China will continue its positive public finance policy in 2021 to keep its support to economic recovery after pandemic while it should increase its quality and effectiveness and keep its sustainability.From the respective of tax,the article analyzes the role of China tax policy in economic recovery under the background of positive public finance policy,its main issues and related tax policy recommendation. |
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| Keywords: | Public Finance Policy Economic Recovery Risk Protection Tax Policy Tax Tariff and Fee Reduction |
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