摘要
本文对1929~1933年世界经济大危机期间罗斯福新政中的财税政策进行分析、总结,归纳了本次金融危机中各国政府的财政政策要点。在此基础上,提出我国政府在下一步财税政策选择中,应借鉴世界各国应对经济危机的经验教训,密切结合我国实际,增强财税政策的时效性、长效性,在构建消费推动经济增长机制等方面,取得重要进展。
This paper reviews and analyzes the fiscal and tax policies of Roosevelt's New Deal implemented in the Great Depression during 1929-1933, summing up the major components of fiscal policies introduced by governments in the world to combat the ongoing international financial crisis. As a result, it suggests that, in the course of choosing the fiscal and tax policies at the next stage, China should learn the experience of other countries for references, and enhance the short and long term effects of fiscal and tax policies based on the country's actual conditions. China should make great progresses in constructing the mechanism of consumption-leading growth mode as well.
出处
《税务研究》
CSSCI
北大核心
2009年第6期17-21,共5页
关键词
以史为鉴
金融危机
财税政策
Historical Lesson
Financial crisis
Fiscal and tax policies