一、通货膨胀对税收的替代作用有的同志认为,政府实施通货膨胀政策可以充分利用社会闲置资源、积累资金,从而起到税收的作用。对此,我们持否定态度。1.从理论上分析,通货膨胀和税收具有共同之处,具体表现为两个方面: 第一,通货膨胀具有税收的职能。在建设资金不足的情况下,依靠预算赤字或中央银行创造货币的功能,可以集中本国资源。具体来说, First, the substitution effect of inflation on tax Some comrades believe that the government’s inflation policy can make full use of social idle resources, accumulation of funds, which play a tax role. In this regard, we hold a negative attitude. 1. From a theoretical analysis, inflation and tax have in common, specifically in two aspects: First, inflation has a tax function. In the case of insufficient funds for construction, the resources of the country can be concentrated on the basis of a budget deficit or the function of the central bank to create money. Specifically,