我国连续两年实施积极财政政策以后,理论界和实际部门关于减税的呼声日盛。笔者认为,在当前的情况下,我国还不具备实行大规模减税的基础和条件。 1.目前我国积极财政政策是以增加财政支出为主要特征的。因为财政支出更能体现中央宏观调控的意图,其效应非常显著。我们增加投资支出,主要用于基础设施等国民经济的瓶颈部 After China’s implementation of a pro-active fiscal policy for two consecutive years, there has been a thriving call for tax cuts in both the theoretical and practical sectors. In my opinion, under the current circumstances, China still does not have the basis and conditions for implementing large-scale tax cuts. 1. At present, the active fiscal policy in our country is mainly characterized by the increase of financial expenditure. Because the fiscal expenditure can better reflect the intent of the central macro-control, the effect is very significant. We increase investment spending, mainly for infrastructure and other bottlenecks in the national economy