论减税措施在应对金融危机中的作用

Of tax reduction measures in dealing with the role of the financial crisis

为应对世界金融危机冲击,扩大内需,我国政府采取了一系列的减税措施。这些措施在稳定企业生产,促进产业结构调整,刺激消费,稳定外需,扶持中小企业和促进就业,推进政府自身改革等方面具有重要作用;同时,可能带来财政赤字扩大,贫富差距拉大,通货紧缩与通货膨胀交替出现的后果。本文从宏观调控角度、经济基础和上层建筑角度以及综合效用方面来认识和评价减税政策。

To deal with the world financial crisis, expanding domestic demand, Chinese government has taken a series of tax con- cessions.These measures in a stable production, and promote industrial restructuring, stimulate consumption, and stability required to support Small and medium-sized and to promote employment, and promote the reform of the government itself plays an important role;At the same time, the potential to expand the budget deficit, widening gap between rich and poor, inflation, deflation, alternating with the consequences.