在刚刚闭幕的十届全国人大第二十八次会议上,通过了对个人所得税法做出修改和批准发行 1.55万亿元特别国债以购买外汇两项决议,后者更成为市场关注的一项措施。结合我国近期陆续推出的提高证券交易印花税、出口退税和储蓄利息所得税下调等举措,我国财政政策已渐渐走上了宏观调控的前台,拟与货币政策发挥组合效应,以防范经济由偏快转向过热。 At the just-concluded 28th Session of the Tenth National People’s Congress, the two resolutions passed on the amendment to the Individual Income Tax Law and the approval of the issuance of 1.55 trillion yuan of special treasury bonds to buy foreign exchange, which has become even more a market focus Measures. In light of such measures as the stamp duty on securities transactions, the export tax rebate and the interest income tax on savings that have been introduced recently, China’s fiscal policy has gradually embarked on the stage of macro-control and is intended to exert a combined effect with monetary policy so as to prevent the economy from shifting from over-speeding to overheating .