在积极财政政策中应充分发挥税收的作用（we should give full play to the role of taxation in the active fiscal policy）

1、在积极财政政策中应充分发挥税收的作用（We should give full play to the role of Taxation in the active fiscal policy）We should give full play to the role of Taxation in the active fiscal policyWe should give full play to the role of Taxation in the active fiscal policy, 2008-12-20, 15:15:22This year the central economic work conference and Premier Zhu Rongjis government work report clearly pointed out that the country will continue to implement a proactive fiscal policy to expand domestic demand, stimulate economic

2、growth, enhance Chinas economic development. The author thinks that, based on the issuance of treasury bonds this year to continue, the implementation of the proactive fiscal policy, we should give full play to the role of Taxation, based on the structural adjustment of tax, strengthening tax collection, loopholes, stipulated in the law, in order to ensure adequate financial resources to support the smooth implementation of fiscal policy.Tax policy is an important component of fiscal policyActiv

3、e fiscal policy is for the economic slowdown, a counter cyclical economic adjustment policy of the main means of social total demand and take, its purpose is in a short period of time through large-scale financial investment, the rapid expansion of social effective demand, increase the total purchasing power of society, the social total demand and supply to in order to promote economic development. Generally speaking, the economic measures of the active fiscal policy started mainly includes two

4、aspects: one is through tax cuts, increase the disposable income of residents and enterprises, enhance the enterprise investment capacity and increase the purchasing power of residents; two is through the issuance of treasury bonds, the implementation of the budget deficit, to increase government investment and increase public consumption, so as to expand the enterprise product the market, stimulating consumer demand. Obviously, the purpose is to expand the aggregate demand of society, and to ma

5、ke social reproduction and expansion reproduction run smoothly. For the issuance of bonds, the implementation of the budget deficit, can be put into the hands of the government centralized spot social idle funds through infrastructure construction, increase public consumption and encourage exports to help expand the immediate spending, the measures of both developed countries and developing countries in the implementation of the proactive fiscal policy, usually by. But for the means of reducing

6、taxes, countries will have different choices about whether to cut taxes or determine the scale of tax reduction and the scope of tax reduction according to the financial capacity and the scale of financial expenditure and the prevailing economic situation. From the angle of theory and practice, the implementation of the proactive fiscal policy does not mean to massive tax cuts, and the issuance of bonds of space is limited, but can not rely on tax cuts, and should give full play to the role of T

7、axation, effectively implementing positive fiscal policy.Taxation is the ultimate financial guarantee of fiscal policyThe 1. tax is the basic source and ensure national fiscal revenue and expenditure, is the main means for the government to implement social policies: first, in the form of fiscal revenue, tax can only bring to government stable income, and free of charge for national public expenditure, the main source of tax revenue and form, and adapt to public finance expenditure pattern. Seco

8、ndly, taxation plays a major role in the governments implementation of economic and social policies. Tax revenue is the most standardized measure for the government to participate in the distribution of GDP, and it can effectively go into all fields of social and economic activities, and the point of taxation is the point of regulation. Using tax adjustment and distribution, we can intervene less in the market economy and obtain the best allocation effect. Thirdly, the tax collection economy and

9、 legal means as one, through the establishment of a scientific and standardized tax legal system, the rational adjustment of the use of tax policy, can promote economic restructuring, and effectively guide the optimal allocation of resources. Finally, fair competition is the prerequisite for the development of market economy. A reasonable tax system, a unified tax law and a fair tax burden play an important role in straightening out the relations between the state and enterprises, the central and local distribution relations, and achieving fair competition. Therefore, in order to develop the socialist market economy, we must constantly improve the understanding of the importance of tax work and greatly improve the position and function of Taxation in the national economy.2., expanding the scale of fiscal expenditure, ultimately can not be separated from tax support. Last year, Chinas industrial and commercial tax revenue increased by 100 billion 30

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