实施积极的财政政策过程中应该进行什么样的税收思考，是实行增税政策，还是实行减税政策，这是积极财政政策在实施过程中必须解决的问题。本文试图对此问题进行粗浅的探讨。一、积极财政政策的含义和组合体系何谓“积极的财政政策”？有人认为积极的财政政策就是赤字政策。笔 What kinds of tax considerations should be carried out during the implementation of a proactive fiscal policy are the implementation of the tax increase policy or the tax reduction policy? This is an issue that must be solved in the implementation of the proactive fiscal policy. This article attempts to discuss this issue superficially. First, the meaning of positive fiscal policy and the combination of system What is “an active fiscal policy”? Some people think that the positive fiscal policy is the deficit policy. pen