2014年ACCA考试F103复习笔记：财政政策
2014年ACCA考试中的重点内容，为了帮助大家全面复习ACCA考试，我们考吧kao8.cc特为考生们整理了以下辅导知识，希望考生们能够喜欢。
Fiscal policy provides a method of managing aggregate demand in the economy.
财政政策提供了一种管理经济总需求。
Fiscal policy:government policy on taxation, public borrowing and public spending.
财政政策：政府的税收政策和公共支出，公共借款。
9.1. Fiscal policy and the budget 财政政策和预算
This formal planning of fiscal policy is usually done a year and is set out in the budget.
财政政策的正式计划通常是制定一年内的预算。
A) expenditure 财政支出
B) Revenues 总收入
C) borrowing 借款
Public Sector Net Cash Requirement(PSNCR) in the UK Its former name was Public Sector Borrowing Requirement (PSBR).
公共部门净现金需求(PSNCR)在英国它原来的名字是公共部门借款要求(PSBR)。
9.2. Budget surplus and budget deficit 预算盈余和财政赤字
If a government decides to use fiscal policy to influence demand in the economy, it can choose either expenditure changes or tax changes as its policy instrument.
如果政府决定利用财政政策来影响经济需求，它可以选择支出变化或税收的变化作为它的政策工具。
Reduced levels of taxation 降低税收水平 Stimulate demand 刺激需求
A) It can increase demand directly by spending more itself
它可以通过花自己的钱直接增加需求。
B) It can increase demand indirectly by reducing taxation
它可以通过减少税收间接增加需求。
Expenditure changes and tax changes are not mutually exclusive options, of course. A government has several options.
支出变化和税收的变化并不是互相排斥的选项，当然。政府有几个选项。
A) Increase expenditure and reduce taxes, with these changes financed by a higher PSNCR
增加支出和减少税收，由高PSNCR带来这些变化
B) Reduce expenditure and increase taxes, with these changes reducing the size of the PSNCER
减少开支、增加税收，这些变化减少了尺寸的PSNCER
C)Increase expenditure and partly or wholly finance this extra spending with higher taxes
增加支出和部分或全部资金这额外的支出高税收
D)Reduce expenditure and use these savings to reduce taxes
降低支出和利用这些储蓄减少税收
Public sector debt repayment(PSDR)is running a budget surplus.
公共部门的债务偿还(PADR)有预算盈余。
PSNCR and we say that the government is running a budget deficit
PANCR，和我们叫政府预算赤字
9.3. Functions of taxation 税收职能作用
Taxation has several functions. 税收有几个作用
A) To raise revenues for the government as well es for local authorities and similar public bodies
提高政府收入以及地方当局和类似的公共机构
B) To cause certain products to be priced to take into account their social costs.
造成一定的产品价格要考虑到他们的社会成本。
C) To redistribute income and wealth.
重新分配收入和财富。
D) To protect industries from foreign competition.
保护产业免受外国竞争。
9.4 Direct and indirect taxes 直接和间接的税收
A government must decide how it intends to raise tax revenues, from direct or indirect taxes, and in what proportions tax revenues will be raised from each source.
政府必须决定如何打算提高税收收入，从直接或间接税，以及从每个源头将提高多少程度的税收收入。
A direct tax is paid direct by a person to revenue authority.
直接税是直接由一个人收入管理局。
An indirect tax is collected by the revenue authority from an intermediary.
间接税是由税务机关从一个中介收集。
A specific tax is charged as a fixed sum per unit sold.
一个具体的征税作为一个固定金额每单位销售。
An ad valorem tax is charged as a fixed percentage of the price of the good.
从价税是收取固定比例的商品的价格
9.5 Tax and income levels 税收和收入等级
1.A regressive tax takes takes a higher proportion of a poor person's salary than of a rich person' s.
回归税,穷人的收入占较比例比一个有钱人的高。
2. A proportional tax takes the same proportion of income in tax from all levels of income.
比例税，以相同比例的所得税由各级收入。
3. A progressive tax takes a higher proportion of income in tax as income rises.
累进税占比例较高的所得税收入增加。
Direct taxes tend to be progressive or proportional. Indirect taxes can be regressive.
直接税倾向于是逐步的或比例。间接税可以回归。
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