从这两年实施积极财政的情况看,中央在运用政策财政和税收政策工具上,已经注意了从初始阶段单一使用发行政府建设债券手段到运用增发国债、提高出口商品退税率、减低涉及商品房交易的契税和营业税、减半征收固定资产投资方向调节税等组合手段的协调配合,发挥组合性积极财政政策的效应。但从总体上看,财政、税收政策工具的组合运用力度还不够, From the implementation of the proactive fiscal policy in the past two years, the central authorities have paid attention to using the means of issuing government-issued bonds from the initial stage through the issuance of government bond issuances to raising the bond export tax rebate rate and reducing the number of transactions involving commodity houses Of the deed tax and business tax, halved the direction of fixed assets investment tax adjustment and other combinations of coordination and cooperation, give play to the effect of a combination of positive fiscal policy. However, on the whole, the combination of fiscal and tax policy tools is not enough,