自1998年以来实行的积极财政政策,其内容主要局限于支出方面,即通过举债来扩大公共支出,投资于基础设施等方面,从而扩大内需以带动经济增长。应该说,这种以扩大需求为导向的积极财政政策,其正面效应是主要的,但也不容否认,这种正面效应正在递减,作用空间越来越小。笔者认为,从当前的经济态势和长远的经济增长考虑问题,果断地推出结构性减税政策已经是时候了。“非典”背景下的有限减免税,虽仅属一种被动的选择,但其推动税改的积极意义不可低估。我们有条件把减税的空间适当做大一些。减税是反衰退的常用政策措施古往今来,凡是开明的君王和政府,往往都把减税作为医治经济衰落的良药。中国几千年封建社会兴衰交替、政权更迭的历史,也就是统治者横征暴敛、竭泽而渔与轻徭薄赋、休养生息两种理财思路交替使用的历史。暴秦筑长城、修阿房宫、大兴土木、穷兵黩武,搞得民不聊生,二世而亡。汉王朝伊始,采取减负安民政策,大定天下。隋炀帝穷奢 Since fiscal year 1998, the active fiscal policy has been mainly limited to expenditures: extending public expenditure through public debt and investing in infrastructures, thereby boosting domestic demand and boosting economic growth. It should be said that the positive effect of such a proactive fiscal policy oriented toward expanding demand is major, but it is undeniable that this positive effect is diminishing and its space for action is getting smaller and smaller. The author believes that it is time to decisively introduce the structural tax reduction policy considering the current economic situation and long-term economic growth. Although the limited tax relief under the SARS background is only a passive choice, the positive significance of promoting tax reform can not be underestimated. We have the conditions to make the tax reduction appropriately larger. Tax relief is a common policy measure against the recession From ancient and modern times, all enlightened kings and governments tend to regard tax cuts as a cure for the decline of the economy. The history of the rise and fall of China’s feudal society for thousands of years and the change of political power is also the history in which the rulers alternately used violence and extremism, exhausted the Ze, Storm Qin built the Great Wall, repair A house, thriving civilians, poorly defied armed forces, and made people bastard, II died. At the beginning of the Han Dynasty, to take the burden of reducing the security policy, set the world. Sui Tang Emperor extravagant