一、我国目前实施的财政政策以扩大政府财政支出为重点,税收政策力度较小。 税收政策是财政政策的重要组成部分,实施积极的财政政策,自然包含积极的税收政策。在已实施的积极财政政策中,尽管有提高出口退税率、降低关税、开征利息税等税收政策措施,但相对1998年增发1,000亿元长期国债专项用于基础设施建设,发行2,700亿 First, China’s current fiscal policy to focus on expanding government spending, tax policy efforts smaller. Tax policy is an important part of fiscal policy. Implementing a proactive fiscal policy naturally involves active taxation policies. In the active fiscal policy that has been implemented, in spite of tax measures and measures such as raising the export tax rebate rate, lowering tariffs, and introducing interest tax, the issuance of long-term government bonds of RMB100 billion in 1998 was devoted to infrastructure construction and the issuance of 270 billion yuan