Policy Tax:Theory and Method of Incentive Transfer Payments
The broad tax can be divided into two categories:fiscal tax and policy tax.The function of the former is mainly to price the public services provided by the government to support the government's financial budget ex-penditure;The purpose of the latter is mainly to influence the behavior of market participants through price means and provide policy tools for the government.The typical policy tax is a variety of forfeiture income,but because of the implementation,such income and tax are often combined into fiscal revenue for the expenditure that should be borne by fiscal tax,making the functions of the two taxes difficult to distinguish,and thus seri-ously limiting the wide application of policy tax.Separating the policy tax for promoting the implementation of policies from the fiscal tax for increasing fiscal revenue and improving the system design of the policy tax return will help to develop the policy tax into a kind of incentive-based horizontal transfer payment,and then provide policy tools for market-based resource allocation.
NETL
NSTL
万方数据
维普
