《高中政治经济生活国家财政》由会员分享，可在线阅读，更多相关《高中政治经济生活国家财政（24页珍藏版）》请在金锄头文库上搜索。
1、第八课 财政与税收Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.青藏铁路世界最长的高原铁路2039.3亿元长江三峡大坝世界最 大的钢筋混凝土重力坝国家体育场世界跨度最大的钢结构建筑杭州湾
2、大桥世界上最 长的跨海大桥116亿元 中国工程世界之最330亿元31.5亿元Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd. 上述工程的投资能仅仅依靠个人吗 ? 如果不能，应该由谁来办?
3、国家的资金怎么来的？ 国家的资金用向了哪里？想一想收入支出Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.(一)、财政及其作用1、财政的含义：国家的收入和支出主体：本质：分配关系国家Eva
4、luation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.国家预算：指由政府提出并经过法定程序审查批准的国家年度基本收支计划。国家决算：指上一年度国家预算执行结果的会计报告。预算是国家的重要立法文件（国家
5、预算反映政府活动的范围、方向和政策）2、财政的实现国家预算和国家决算Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.3、财政的巨大作用（重点）Evaluation only.Evaluat
6、ion only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0
7、.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.(1)、国家财政是促进社会公平 、改善人民生活的物质保障。财政通过国民收入的再分配，缩小收入分配 差距，促进教育公平，建立社会保障体系与基本医 疗卫生制度，保障和提高人民的生活水平，促进社 会稳定和谐。Evaluation only.Evaluation only. Created with Aspose.Slides fo
8、r .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.西气东输西气东输 总投资约总投资约 14001400亿元亿元青藏铁路青藏铁路 总投资约总投资约 330.9330.9亿元亿元南水北调南水北调 总投资约总投资约 50005000亿元亿元西电东送西电东送 总投资总投资53005300亿亿 元以上元以上四大工程四大工程
9、Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.(2)国家财政具有促进资源合理 配置的作用。个体不愿投资（完全由市场配置资源）基础设施 投入严重不足国家财政支持改善资源配置（国家财政支持基
10、础设施和工程建设 ）投资风险大资金投入大建设周期长行业特点： Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.(3)国家财政具有促进国民经济平稳 运行的作用。经济平稳Evaluation
11、only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.原因： 经济过热，需求过旺 ，供给不足，物价全 面、持续上涨，通货 膨胀。紧缩性财政政策减少财政支出增加税收抑制总需求，降低物价， 给经济“降温”。措施：目的：E
12、valuation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.原因：经济增长滞缓，需求不 足，通货紧缩，物价下 跌，企业利润下降，失 业增加。扩张性财政政策增加经济建设支出减少税收刺激总需求，降低失业率，
13、拉 动经济增长,给经济“升温”。措施：目的：Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.财政政策类型在什么情况下 具体措施目 的扩张性财政政策紧缩性财政政策国家财政具有促进国民经济平稳
14、运行的作用。逆风向调节经济滞缓经济过热增加财政支出减少税收经济“升温”减少财政支出增加税收经济“降温”Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.1）含义： 2）财政收入的形式（根据国
15、家取得收入的具体渠道）：二、财政收入与支出1、财政收入税收收入 利润收入 债务收入 其他收入90%以上国家通过一定的形式和渠道筹集起来的资金。Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd
16、.年 份 GDP（亿亿元）财财政收入（亿亿元）1950 466 622010 397983 83080 我国1950、2010年GDP及财政收入对照表你觉得财政收入受什么因素的影响呢？经济发展水平(基础性)Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.财政收入是不是越多越好？ 越少越好？如果财政收入过多，那会如果财政收入过少，那会影响财政收入的主要因素：分配政策企业 个人利润购买力财政 收入国家 调控 能力经济 支持 力度企业 个人Evaluation only.Eval
