摘要
如何定位税收政策的作用空间并加以完善,使其能够促进经济全面协调发展,已成为税收研究领域的一个重要课题。文章从当前的基本经济运行情况出发,探讨如何通过税收调节内需不足、贫富差距拉大以及产业结构不合理等经济发展不协调的方面,并提出相应的政策措施和建议,以充分发挥税收的杠杆作用,促进收入分配合理化、产业结构升级以及税收和经济的良性发展。
How to locate and perfect the tax policies′function and then to promote comprehensively harmonious development of economy has become an important problem in the field of tax research. This paper discuss how to adjust the uncoordinated aspects in ecnomic development such as insufficient domestic demand, widening poverty -wealth gap and unreasonable industrial structure by tax policies, and propose the corresponding mea- sureas at the same time ,to give full play to function of tax leverage, promote the rationalization of revenue dis- tribution and upgrade of industrial structure, promote the virtuous circle of tax and economic.
出处
《郑州航空工业管理学院学报》
2008年第1期131-134,共4页
Journal of Zhengzhou University of Aeronautics
关键词
税收政策
经济和谐
消费需求
贫富差距
产业结构
tax policies
economic harmony
consumption demand
poverty - wealth gap
industrial structure