摘要
应对经济危机,要从战略、战术两个方面入手。在战略上要藐视经济危机,经济危机始终伴随着市场经济,要有信心战胜经济危机;在战术上要重视经济危机,重点采取增支、减税两个办法,抓住机会进行税制改革。目前的经济危机已经给我们显现了三大教训:市场经济需要中性的货币政策、重视自主创新、发展中国家应该持续实行积极财政政策。
This paper argues that the economic crisis should be coped with in strategy and in tactics. Strategically we should scorn the economic crisis for the market economy is always accompanied by the economic crisis; tactically we should take full account of it by taking the two measures of expanding fiscal expenditures and tax cut. Current economic crisis has already taught us three lessons, which include: the market economy needs neutral monetary policies, autonomous innovation should be highly valued, the developing countries should carry out proactive fiscal policies consistently.
出处
《涉外税务》
CSSCI
北大核心
2009年第2期5-9,共5页
International Taxation In China
关键词
经济危机
税制改革
中性货币政策
自主创新
积极财政政策
Economic crisis Tax reform Neutral monetary policy Autonomous innovation Proactive fiscal policy