| Since 1998,China has utilized a series of active fiscal policies,achieved good results .However our economic situation is not optimistic , because of lacking in investment demand and consumption demand and defect of economic structure .There are different aspects of a matter . The major reason is policy detained . Wth regard to tax policy , it also lacks coordinating according to other fiscal policies .So it's urgent to make tax policy perfect , which should stimulate economic growth.. Active tax policy can adjust the demand and structure. The tax policy plays a striking role in stimulating economic expansion and development ,and it is also very important to the finance policy. A lot of economists have researched the problem of regulating tax policy according to the condition of the economic development .So I choose it.This paper consists of four chapters .In the first chapter , the author looks back and analyses active fiscal polices ,then emphasize on the the role of active tax policies,.In the second chapter ,the author interpret the function and impact of active tax policy .The author stress the role of active tax policy on regulation of economic structure and expansion demand. In the third chapter , the author appraise the effect of current tax policy .The latter chapter , tax policy options for the promotion of general demand ,adjustment of industrial structure ,acceleration of private enterprise and so on. |
