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1、論積極財(cái)政政策中的稅收政策取向（Onthetaxpolicyorientationintheactivefiscalpolicy）OnthetaxpolicyorientationintheactivefiscalpolicyOntheorientationoftaxpolicyinactivefiscalpolicy2009-02-0321:23:50First,theanalysisoftaxpolicyintheactivefiscalpolicySincethesecondhalfof1998,ourgover
2、nmenthasbeguntoimplementtheproactivefiscalpolicy,whichisessentiallyanexpansionaryfiscalpolicy.Theimplementationoftheproactivefiscalpolicybythedomesticandforeignvariousfactorsdetermined:theimpactoftheAsianfinancialcrisis,sluggishdomesticdemand,slowingthegrowthofi
3、nvestmentinfixedassets,thedeclineineconomicgrowth,deflationappeared.Intheweakmacroeconomicandmonetarypolicyunderthebackgroundofweak,inordertogetridoftheshadowofdeflation,andpromotethedevelopmentofthenationaleconomysustained,stableandhealthy,afteraperiodofdeliber
4、ation,thedecisivedecision-making,theactivefiscalpolicytostimulatedemand,promoteeconomicgrowthobjectives.Inthepast5yearssincetheimplementationoftheproactivefiscalpolicyinChina,thetaxpolicyhasbeencoordinatedwiththefollowingaspects:(1)taxpoliciestoencourageinvestme
5、nt.Twomeasureshavebeentaken:first,stoptheadjustmenttaxontheinvestmentinfixedassets;andtwo,applyinvestmentcreditsandenterpriseincometaxpoliciesonenterpriseequipmentinvestment.(2)taxpoliciestoencourageexports.Since1998,Chinahasincreasedtheexporttaxrebateratemanyti
6、mes,sothattheaveragetaxrefundrateofexportgoodshasincreasedby5.5percentagepoints.(3)taxpolicytostimulateconsumption.Asforthesavingsdepositinterestincomeresidentspersonalresumecollectionofpersonalincometax;byclearingfeesandadjustingtaxpolicies,reducethehousingcost
7、andsolvetheproblemofcarpriceistoohigh,toencouragehousingandcarconsumptionetc..Butsince1998,thegrowthofChina'sincometaxextraordinary,muchhigherthanthegrowthrateofGDP,controlthedirectionwiththeexpandingfiscalpoliciesthereareobviouslydifferent,overtheyearsthetaxela
8、sticitycoefficientisgreaterthan1,thehighestyearhasreached3.227(StatisticalYearbookin2001).Then,howdoweknowthetaxpolicyinourcountry'sactivefiscalpolicy?Ithinkwecancons
