供应学派减税理论的综合效能与税改启示

On Comprehensive Effectiveness and Tax Reform Enlightenment of the Supplying School's Tax-Cutting Theory

社会有效需求不足往往引发经济危机,国家采取积极财政政策干预经济运行可缓解或消融危机,降低税率可直接刺激经济低迷状况下的投资和消费而增加就业率,间接提高企业和个人的生产热情而提供社会需求。在讨论供应学派减税理论及其综合效能的同时,提出我国目前税制仍存在的问题,并由此提出改革税制的建议。

Social insufficient effective demand often leads economic crisis, and the state can alleviate and eliminate this crises by adopting proactive fiscal policy to intervene economic performance. Lowering tax rates can directly stimulate investment and consumption in the economic downturn so as to enhance employment rates, and indirectly increase productive enthusiasm of enterprises and individual in order to supply social demands. This paper discusses supply-side＇s tax cuts theory and its comprehensive effectiveness, analyses the existing problems of our current taxation, and puts forward proposals of taxation reforming.