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我国自经济体制改革以来,通货膨胀一直是困扰政府的一大难题。我们认为,鉴于我国通货膨胀的特殊性,这个问题的解决,不但取决于经济体制改革的深化程度,也依赖于宏观经济政策的有效实施。本文着重从理论上全面分析税收政策对总需求、总供给的影响,探讨税收政策反通货膨胀的途径及其局限性,考察在我国现行税收制度与税收政策在反通货膨胀中的地位,以搞清从稳定宏观经济运行角度如何改革和完善税制。
Since the economic reform in our country, inflation has always been a major problem troubling the government. In our view, in view of the particularity of our country’s inflation, the solution to this issue depends not only on the deepening of economic reform but also on the effective implementation of macroeconomic policies. This article focuses on the theoretical analysis of the impact of tax policy on aggregate demand and total supply, discusses the ways and limitations of the tax policy against inflation, and examines the status of the current taxation and taxation policies in anti-inflation in China. How to Reform and Perfect the Tax System from the Perspective of Stabilizing Macroeconomics.