税率的变动是政府宏观调控的重要工具之一,现在不少国家为促进经济增长,纷纷推行了减税计划和方案。如美国,布什总统一上任就把大规模减税作为其经济政策的核心,就职不到20天即向国会提出10年减税1.6万亿美元的计划,主要是通过降低税率和增加税收减免措施实行。加拿大政府于200 Tax rate changes are one of the important tools for government macro control. Nowadays, many countries have introduced tax reduction plans and plans to promote economic growth. For example, in the United States, when assuming office, President Bush took large-scale tax cuts as the core of his economic policy. In less than 20 days, he proposed to the National Assembly a plan to cut the tax revenue by 1.6 trillion U.S. dollars in a 10-year period mainly through lowering tax rates and increasing tax relief measures Implementation. The Canadian government at 200