能否实行适度减税，来合力拉动经济增长，理论界对此看法不一。有的从财政收入压力角度提出，减税将使本来就己相当困难的政府财政雪上加霜。有的从税收的可调节空间角度提出，我国税收负担低，不具备减税条件。的确，我们存在这些情况。但是，实行何种税收政策更应从政策作用 Whether the implementation of a moderate tax cut can work together to stimulate economic growth, theorists have different opinions. Some people put forward from the point of view of fiscal revenue pressure that tax cuts will make government finance, which is already rather difficult, even worse. Some of the tax from the adjustable space point of view, China’s low tax burden, do not have the tax cut conditions. Indeed, we have these situations. However, what kind of tax policy should be implemented should also be guided by the policy