税收增长对经济增长具有拖累影响,这种影响严重削弱了积极财政政策的扩张效应;同时也说明,诞生于20世纪90年代中期的现行税收制度已不再适应变化了的社会经济状况,有必要进行改革。然而改革并不意味着一味地减税,也不单纯是税种的个别调整,而是税制模式的转换。只有在这一思路下进行的税制改革,才能有的放矢。 Tax revenue growth has had a drag-down impact on economic growth, which has seriously weakened the expansionary effect of proactive fiscal policy. At the same time, it also shows that the current tax regime, born in the mid-1990s, is no longer adaptable to changing socio-economic conditions and is necessary Reform. However, the reform does not mean blindly tax cuts, nor is it simply an individual tax adjustment, but the conversion of the tax system. Only the tax reform carried out under this line of thought can be targeted.