扩大内需政策对广东地方税源的影响

How the Policy of Boosting Domestic Demand Influences the Source of Taxation in Guangdong

1997年后由于受亚洲金融危机等因素的影响 ,我国出现了出口下降、消费和投资需求不足的情况。为了促进经济增长 ,国家把经济工作的重点放在扩大内需上 ,采取了增加政府支出、降息、调整税收政策等措施 ,收到了良好的效果。本文结合广东实际 ,分析扩大内需政策对广东地方税源的影响 ,并提出加强税源管理 。

Due to the impact of the Asian financial crisis, there appeared decrease of export and weakening of consumption and investment in China after 1997. To promote economic growth, the Chinese government puts emphasis on boosting domestic demand in its economic work, adopting such measures as increasing the government expenditure, lowering the interest rate, and adjusting the taxation policy, and at last achieves good results. The present article takes the real situation in Guangdong into consideration, analyzes the influence of the policy of boosting domestic demand on the source of local taxation in Guangdong, and makes suggestions to strengthen the administration of source of taxation and increase tax revenue.