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当经济面临衰退时,科学的财税体制有利于平衡财政收支,增强政府抗风险的能力;有效的财税政策有助于重建社会的信心,推动经济的复苏.该文对美国在金融危机中的财税政策进行了分析,其利弊得失对中国的财税改革有一定的启示作用.“,”When struggling in economic recession, a sound fiscal system could contribute to balance governmen-tal revenue and expenditure, strengthening governments abil-ity against risks; effective fiscal policy could help the confi-dence rebuilding and economic recovery. This paper discusses four critical relevant points in American fiscal policies en-forced under this financial crisis. Hopefully, this benefit-cost analysis can draw some inspirations to fiscal and tax reform in China.