减税对中国经济增长的作用分析

Analysis of Influence of Tax Reduction on China's Economic Growth

本文对二战后西方国家通过减税政策,促进经济增长的主流理论及其实践进行了归纳,对减税促进经济增长的作用机制及效应进行了分析,对中国减税政策选择进行了思考,认为中国实施传统的减税政策对促进经济增长的作用有限,可以实行有增有减、结构调整的税收政策。

The thesis analyzes the main stream of the economic theories and practice of tax reduction which the western countries carried out to improve the economic growth after the Second World War. It analyzes the functional impacts of tax reduction on economic growth as well. The writer also gives serious considerations to the selection of tax reduction policies in China, thus comes to the conclusion that the former tax reduction policies we applied have their limitations to the promotion of economic growth, and we should adopt flexible tax policies to ensure fairness in tax burden -sharing.