摘要
2005年实行的稳健财政政策,是一年多来一系列加强宏观调控举措的继续和改善。它的实行,不会一蹴而就,而要经历一个渐进过程。在这一过程中,推进改革将是其所可能采取的所有举措的一条主线。其中,税制改革、社会保障制度改革和农村改革,又是它所应着力推进的重点改革项目。
The prudent fiscal policy implemented in 2005 is a continuation and improvement of a series of measures taken during the past more than one year to strengthen macroeconomic regulation. Implementation of the prudent fiscal policy can not be done in one move but should undergo a progressive course. During this course, boosting reforms will be a main thread for all possible measures within the scope of the prudent fiscal policy. Among the reforms, tax reform, reform on social security system and rural reform are the key items which the prudent fiscal policy should boost with emphasis.
出处
《税务研究》
CSSCI
北大核心
2005年第1期20-23,共4页
基金
本文系中国社会科学院A类重大课题<重要战略机遇期的公共财政建设>的阶段性成果之一