我国“十二五”规划纲要明确提出:“坚持把保障和改善民生作为加快转变经济发展方式的根本出发点和落脚点。”税收作为国家财政收入的主要来源和宏观调控的重要手段,理应在服务经济社会发展、改善民生方面发挥更大作用。当前,发挥货物与劳务税的作用以改善民生, China’s “Twelfth Five-Year Plan” clearly states: “Insisting on ensuring and improving people’s livelihood as the fundamental starting point and ending point for accelerating the transformation of economic development mode.” "Taxes, as the main source of state revenue and an important measure of macro-control Should play a greater role in serving economic and social development and improving people’s livelihood. At present, the role of goods and service tax has been brought into play to improve people’s livelihood,