In battling against the current global economic crisis,fiscal and taxation policies,as the most important means to intervene the economy,has been the major approach for the governments throughout the world to offset impact of the crisis.China,as the economy with the fastest growth,has received much attention,and China’s fiscal and taxation poli- In battling against the current global economic crisis, fiscal and taxation policies, as the most important means to intervene the economy, has been the major approach for the governorate the world to offset impact of the crisis. China, as the economy with the fastest growth, has received much attention, and China’s fiscal and taxation poli-