税收传导机制的效应分析  

The Effect Analysis of Tax Transmission Mechanism

作　　者：张瑞秋[1] 常向东[1] 

机构地区：[1]山西广播电视大学,山西太原030027

出　　处：《山西广播电视大学学报》2012年第3期64-66,共3页Journal of Shanxi Radio & TV University

摘　　要：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。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.

关 键 词：税收政策 税收传导机制 经济增长 结构调整 

分 类 号：F810.42[经济管理—财政学]