有效需求不足与无效供给过剩并存是我国目前通货紧缩形势的基本特征。笔者认为，构建反通货紧缩的税收政策体系，应遵循以下原则：（1）拓展税基与理顺政府公共分配关系相结合，用税收规范政府的分配行为，通过扩大税基，彻底理顺收入分配关系；（2）减税与增税相结合，走结构 The coexistence of insufficient effective demand and over-supply of surplus is the basic feature of the current deflation in our country. The author believes that the construction of anti-deflation tax policy system should follow the following principles: (1) to expand the tax base and rationalize the government’s public distribution of the combination of taxes to regulate the government’s distribution behavior, through the expansion of the tax base, thoroughly straighten out revenue Distribution relationship; (2) Tax cuts and tax increases, take the structure