财政政策在美国,经常被用于调控投资规模的财政手段是投资减免税和折旧扣除的税收处理。投资减免税的具体内容是允许企业根据其在资本设备上的投资多少以一定比例减免它应交纳的所得税额。折旧扣除的税收处理指的是提高税收意义上所允许的企业设备的折旧率,不涉及设备的物理或经济折旧。 Fiscal Policy In the United States, the fiscal instruments that are often used to regulate the size of an investment are the tax treatment of investment tax credits and depreciation deductions. The specific content of investment tax relief is to allow enterprises according to their capital equipment investment in a certain percentage of relief it should pay income tax. The tax treatment of depreciation deduction refers to the increase of the depreciation rate of enterprise equipment allowed in the tax sense, does not involve the physical or economic depreciation of the equipment.