摘要
近年来,中国连续实施大规模的减税降费政策,宏观税负持续下降,积极财政政策的可持续性问题引起社会各界的高度关注。积极财政政策是否具有可持续性,积极财政政策何去何从?作为宏观经济政策的任何一种财政政策都不可能长期不变地存在下去。如何理解积极财政政策?如何让财政政策具有可持续性?如何让财政政策更有效地发挥作用?文章试图对这些问题作初步的回答,并在讨论财政政策理论发展趋势的同时,展望中国未来的财政政策。
In recent years,China continues large-size tax and fee reduction policy,macro-tax burden continually decreases,the society concerns the sustainability of positive public finance policy.Is it capable to continue,where will it go?As part of macro-economic policy,any type of public finance policy can't keep the same forever.How to understand positive public finance policy?How to help it sustainable?How to help it play a more effective role?The article tries to give these issues a primary answer,and estimates future public finance policy as well as the development of public finance policy and theory.
出处
《财政科学》
CSSCI
2021年第3期15-20,26,共7页
Fiscal Science
关键词
财政政策
积极财政政策
宏观经济政策
财政可持续性
财政政策空间
Public Finance Policy
Positive Public Policy
Marco-economic Policy
Public Finance Sustainability
Public Finance Policy Space
