CAJ | 학술논문

税收政策工具变量的调整应反映出分配方面的制度安排,规范国家、企业及居民之间的财富分配活动。税收制度应从总体安排上传导反映出公共利益与个人利益的一致性。因此在制定财政政策目标时,不能仅仅局限于确保年度或任期经济增长目标的实现,而应将重心放在国民经济可持续发展方面;应该从四个方面完善税收制度,促进经济增长方式转变。
세수정책공구변량적조정응반영출분배방면적제도안배,규범국가、기업급거민지간적재부분배활동。세수제도응종총체안배상전도반영출공공이익여개인이익적일치성。인차재제정재정정책목표시,불능부부국한우학보년도혹임기경제증장목표적실현,이응장중심방재국민경제가지속발전방면;응해종사개방면완선세수제도,촉진경제증장방식전변。
The adjustment of tax policy instrument variable should reflect the institutional arrangements of distribution,and regulate the activities of the wealth distribution among countries,businesses and residents.The tax system should reflect and conduct the consistency between public interests and personal interests from overall arrangements.Therefore,in the formulation of fiscal policy objectives,the state can not just be limited to ensure goals of the year or term economic growth,should focus on sustainable economic development in order to promote the transformation of economic growth by improving the tax system from four aspects.