摘要
由于造成我国通货紧缩的因素尚未完全消失 ,问题尚未完全解决 ,因此 ,在今后几年之内 ,通货紧缩会成为制约中国经济发展的新的瓶颈 ,是中国经济发展面临的一个新的主要矛盾。税收是国家调控经济的重要手段 ,根据宏观经济形势的“冷”和“热”的变化 。
Deflation will be a new problem to constrain the economic development of China in the near future because of the factors of unsolved problems of deflation.Taxation is a very important means to control a country's economy.According to the varing macro-economic situation,adjusting tax policy is essential.
出处
《税务与经济》
CSSCI
北大核心
2003年第2期46-48,共3页
Taxation and Economy
关键词
“十五”计划
中国
通货紧缩
税收政策
the period of 'the Tenth Five-year Project'
deflation
China
tax policy