摘要
政府工作报告强调,2021年我国将继续实施积极的财政政策,保持对疫后经济恢复的必要支持力度,但积极的财政政策要提质增效、更可持续。本文从税收的视角,论述在积极的财政政策背景下,我国税收政策对经济恢复发展的作用、目前面临的主要问题以及相关税收对策建议。
Report on the work of the government illustrates that China will continue its positive public finance policy in 2021 to keep its support to economic recovery after pandemic while it should increase its quality and effectiveness and keep its sustainability.From the respective of tax,the article analyzes the role of China tax policy in economic recovery under the background of positive public finance policy,its main issues and related tax policy recommendation.
出处
《财政科学》
CSSCI
2021年第3期10-14,共5页
Fiscal Science
关键词
财政政策
经济恢复
风险防范
税收政策
减税降费
Public Finance Policy
Economic Recovery
Risk Protection
Tax Policy
Tax Tariff and Fee Reduction
