近年,以结构性减税为主要内容的积极财政政策一直是我国宏观调控的一项重要举措。尤其是年初以来,在我国经济总量增速放缓,企业发展困难的情况下,中央高层多次强调了结构性减税政策实施的重要性。但另外一方面,当前我国税收收入增幅大幅下降,财政收支矛盾凸现,减税 In recent years, the active fiscal policy focusing on structural tax cuts has always been an important measure for our macro-control. In particular, since the beginning of the year, with the slowdown in the growth of the total economic output and the difficulty of business development in our country, the senior officials of the Central Government have repeatedly emphasized the importance of implementing the structural tax reduction policy. However, on the other hand, at present, the increase of tax revenue in our country has dropped sharply, the contradiction between fiscal revenues and expenditures has appeared, and the tax reduction