刍议税收平滑理论的现实意义（On the practical significance of tax smoothing theory）.doc

刍议税收平滑理论的现实意义（On the practical significance of tax smoothing theory） On the practical significance of tax smoothing theory Practical significance of tax smoothing theory 2008-12-20 15:15:35 Fiscal policy is the core economic policy of the country, and is the main means for the government to control the domestic economy. Fiscal policy determines the amount of government revenue and expenditure, directly related to social security, medical, education, energy, defense and other major countries, the operation and development of public utilities. In addition, the tax policy determines the individual size of the tax burden, it can not only coordinate the personal income level, the peoples tax income remained relatively equal, on the other hand also affects the individual attitude to labor and investment, thereby affecting the efficiency of economic operation. The active fiscal policy, such as the government issuing public bonds through financial institutions, also has an important impact on the financial market and currency exchange rate. As we all know, the core issues of national fiscal policy include how to formulate tax rates, issue treasury bonds and adjust the financial surplus and deficit, and so on. For a long time, scholars have paid great attention to these issues, and have carried out extensive and in-depth research. In modern western economics, finance and tax theory, tax smoothing (tax smoothing) made an incisive summary of the subtle relationship between taxtreasury and deficit, which has become a very important basic theorem in macroeconomics, and has become an important basis for the major western developed countries formulate fiscal policy and guidelines. Conclusion the core tax smoothing theorem that a substantial increase in the tax rate, especially the income tax rate will lead to lower economic efficiency; while maintaining smooth tax rates and tax policy will prevent the decrease because of the increased income tax rate and the economic efficiency, a