自９０年代中期以来，我国经济增长速度连续下滑已超过３年，宏观经济前景预期普遍看淡，国内市场有效需求不足。具体表现为：居民消费不旺，投资拉动乏力，同时，通过对外贸易出口来带动经济增长已有相当难度。在这种经济形势下，如何实施适当的财税政策以扩大内需，显得十分 Since the mid-1990s, the rate of economic growth in our country has dropped continuously for more than three years. The macroeconomic outlook is generally bearish, and the effective demand in the domestic market is insufficient. The concrete manifestation is that residents’ consumption is not prosperous and their investment is weak. At the same time, it is quite difficult to bring economic growth through export of foreign trade. In this economic situation, it is quite obvious how to implement the appropriate fiscal and taxation policies to expand domestic demand