马拴友同志的新著《税收政策与经济增长》,最近由中国城市出版社出版。在我国实行积极财政政策的当前 ,此书的推出对研究如何加强财政和税收政策调控 ,有效促进经济增长 ,具有重要的意义。改革开放中前期 ,我国实行放权让利的财政改革 ,使宏观税负下降较为严重。例如各项税收总 Comrade Ma Shou-you’s new book, “Tax Policies and Economic Growth,” was recently published by China City Publishing House. At present, the introduction of this book in our country to implement a proactive fiscal policy is of great significance for studying how to strengthen the regulation of fiscal and taxation policies and effectively promote economic growth. In the early stage of reform and opening up, China implemented the fiscal reform that gave priority to decentralization and decentralization, causing the macro tax burden to drop more seriously. For example, the total tax revenue