税收杠杆是一个包括税收政策、实施机制以及政策效果反馈等各项内容的完整系统。当前税收杠杆的主要着力发应是提高社会对经济的心理预期,抑制社会消费和投资需求。为此,应适时出台促进投资和消费需求的优惠政策,在拉动需求增长缓解经济紧缩的同时降低“非典”带来的负面影响。 Tax leverage is a complete system that includes all aspects of tax policy, implementation mechanism, and policy effectiveness feedback. The main focus of current tax levies should be to raise the social expectations of the economy and to restrain social consumption and investment demand. To this end, preferential policies to promote investment and consumer demand should be promulgated in time to reduce the negative impact of SARS while stimulating the demand growth and alleviating the economic tightening.