国外减税实践及其启示

On the Practice of Tax Reduction in Other Nations and its Enlightenment

减税是世界各国促进经济稳定增长的重要手段。总结与借鉴国外几十年来减税实践的经验与教训,理性分析我国当前经济运行走势及减税可行性,充分发挥税收政策在启动有效需求、改善有效供给中的作用,是十分必要和有益的。

Tax reduction is a main means to enhance the steady economic increase in all the nations. It＇s necessary and beneficial to sum up and use for reference the experience and lessons of other countries in the past decades. This article rationally analyzes the present economic tendency and the feasibility of tax reduction in China. It states that making good use of the policy of tax is essential to start the effective demand and improve the effective supply.