近年来，我国经济增长速度放慢，物价指数持续走低，有效需求不足，对此，政府采取了积极的财政政策和货币政策，效果似乎并不如预期的那么好。为此，有人提出应充分发挥税收在宏观调控中的作用，其中不乏有人主张通过减税，甚至还有人开出了一长串的减税或税收优惠对象的清单? In recent years, the pace of economic growth in our country slowed down, the price index continued to decline, and effective demand was insufficient. In this regard, the government adopted a proactive fiscal policy and monetary policy, and the effect did not seem to be as good as expected. For this reason, some people have suggested that tax revenue should be brought into full play in the role of macroeconomic regulation and control. Many of them claim that through tax cuts, some people even have made a long list of tax breaks or tax incentives.