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国家宏观财政政策是政府行政权运用的结果 ,又是主管国家经济运行的政府部门所制定的 ,各级政府行政机关是国家宏观财政政策的贯彻者和执行者。国家的宏观财政政策可划分为财政预算政策、财政税收政策和财政的转移支付政策。本文论述了财政预算政策对政府行政行为的控制性作用、财政税收政策与政府行政行为的互利原则以及财政的转移支付政策对行政行为的监督作用。
The state’s macro-fiscal policy is the result of the government’s administrative power and the government department in charge of running the country’s economy. The administrative organs at all levels are the implementers and performers of the state’s macro-fiscal policy. The country’s macro-fiscal policies can be divided into fiscal budget policies, fiscal and tax policies and fiscal transfer policies. This article discusses the controlling role of budgetary policies in government administrative actions, the principle of mutual benefit between fiscal taxation policies and government administrative behaviors, and the supervisory role of fiscal transfer payment policies in administrative actions.