摘要
对减税政策的理想与现实及其效应的分析表明 :减税既能实现政府财政目标和社会目标的统一 ,又具有明显的财政效应和社会效应。实行“正税 +结构性减税”的减税政策 ,是当前我国税收应对通货紧缩的现实选择。
The analysis of the ideals and realities and the effects for the tax relief policy indicates that the tax relief can either realize the government financial goal and social goal or show an apparent financial effect and social effect.It is a realistic choice to carry out the tax relief at the tax situation in China today.
出处
《税务与经济》
北大核心
2001年第1期5-8,共4页
Taxation and Economy
