对政府储蓄与民间储蓄及国民总储蓄关系的考察

Research into the Relationship betw een Governmental Savings,Non -governmental Savings and Gross National Savings

文章分析了政府储蓄与民间储蓄和国民总储蓄的关系,提出了通过政府储蓄提升国民储蓄水平的相关条件及制度建设,而政府部门应保持一个高于民间部门的边际储蓄倾向,税收制度的安排上要尽可能消除或减少税收对民间储蓄的抑制,将税收比重始终控制在纳税人可承受的限度之内。

The essay analyses the relationship between governmental savings ,non -governmental savings and gross na-tional savings,and puts forward the relative conditions and the systema tic establishment upon which nation al savings are enhanced through governmental s avings,that is governmental departments should maintain a marginal pro pensity to save higher than the non -government al departments.Taxation systems sh ould be arranged to eliminate or decrease the restraint of taxation to non -govern mental savings,all the time keeping the proportion of tax to the extent th at can be tolerated by the taxpayers.