摘要
在金融危机背景下,中国政府所采取的财税政策虽取得了积极效果,但连续提高出口退税率已初显政策的无弹性,国家财力无法持续支撑大规模财政投资。本文分析认为,财税政策的着力点应放在扩大国内消费需求上,而扩大消费需求必须首先解决国民收入分配失衡的问题。
In the background of financial crisis, the fiscal and tax policies adopted by the Chinese government have taken effect, but the successive increasing of export rebate rate has displayed the inelasticity of the policies, and national revenue resources would be overburdened to afford the tremendous fiscal investment. Therefore, the fiscal policies should focus on how to expand domestic consumption demand. In particular, how to solve unbalanced income distribution shall be placed first.
出处
《涉外税务》
CSSCI
北大核心
2010年第1期24-27,共4页
International Taxation In China
关键词
金融危机
消费需求
财税政策
Financial crisis Consumption demand Fiscal policy