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新常態(tài)下促進(jìn)實(shí)體經(jīng)濟(jì)發(fā)展的稅收政策

發(fā)布時(shí)間:2018-04-08 10:06

  本文選題:實(shí)體經(jīng)濟(jì) 切入點(diǎn):虛擬經(jīng)濟(jì) 出處:《地方財(cái)政研究》2017年05期


【摘要】:促進(jìn)實(shí)體經(jīng)濟(jì)發(fā)展的關(guān)鍵在于處理好實(shí)體經(jīng)濟(jì)與虛擬經(jīng)濟(jì)的關(guān)系,既要發(fā)揮好虛擬經(jīng)濟(jì)資源配置的作用,又要抑制"資產(chǎn)泡沫"的形成和發(fā)展。收入分配、資本流動(dòng)、技術(shù)變革是導(dǎo)致資金"脫實(shí)向虛"的主要原因。稅收要在宏觀層面擴(kuò)大需求,在微觀層面降低實(shí)體經(jīng)濟(jì)投資成本,鼓勵(lì)創(chuàng)新和研發(fā)投資以及引導(dǎo)資本流動(dòng)等方面發(fā)揮作用。
[Abstract]:The key to promote the development of real economy is to deal with the relationship between real economy and virtual economy. It is necessary to play the role of resource allocation of virtual economy and restrain the formation and development of "asset bubble".Income distribution, capital flow and technological change are the main reasons for capital to be devoid.Tax should expand the demand at the macro level, reduce the investment cost of the real economy at the micro level, encourage innovation and R & D investment, and guide the capital flow.
【作者單位】: 中國(guó)社會(huì)科學(xué)院;
【基金】:中國(guó)社會(huì)科學(xué)院財(cái)經(jīng)戰(zhàn)略研究院創(chuàng)新工程項(xiàng)目《深化財(cái)稅體制改革與建立現(xiàn)代財(cái)政制度研究》的階段性成果
【分類(lèi)號(hào)】:F124;F812.42
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本文編號(hào):1721135

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