CAJ | 학술논문

税收政策能否达到预期目标，在很大程度上决定于税收传导机制的功能与作用。税收传导机制的效应分析，探讨了税收政策工具对经济增长、结构、收入分配和消费的影响。认为由于当前我国税收政策体系的不合理，政策工具相关要素的不完善与不协调，影响了税收政策传导机制作用的正常发挥，从而影响了结构的调整与优化，以及经济的科学发展和可持续发展。
세수정책능부체도예기목표，재흔대정도상결정우세수전도궤제적공능여작용。세수전도궤제적효응분석，탐토료세수정책공구대경제증장、결구、수입분배화소비적영향。인위유우당전아국세수정책체계적불합리，정책공구상관요소적불완선여불협조，영향료세수정책전도궤제작용적정상발휘，종이영향료결구적조정여우화，이급경제적과학발전화가지속발전。
Whether or not tax policy can achieve the desired goal, to a large extent, depends on the function and role of tax transmission mechanism. By the effect analysis of tax transmission mechanism, this paper discusses the influ- ence of tax policy on economic growth, structure, income, distribution and consumption. Because the tax system in our country is unreasonable, policy elements are not perfect and harmonious, they affect the function of transmission mechanism of the tax policy to perform satisfactorily, thus affecting the structure adjustment and optimization, and the scientific development of economy and sustainable development.