在利用税收政策刺激经济增长的过程中，我国没有采用大面积减税手段，而是通过不断完善税制、加强税收征管来确保财政收入的快速增长，因此，转轨时期，我国的税收增长率相当高，一些年份高过ＧＤＰ增长率和支出增长率，特别是在实行适度从紧的财政政策时期，税收增长率相当可? In the process of using tax policies to stimulate economic growth, our country did not adopt a large-scale tax reduction measures. Instead, it adopted a continuous improvement of the tax system and strengthened tax collection and administration to ensure the rapid growth of fiscal revenue. Therefore, during the transitional period, China’s tax revenue growth rate is quite high In some years, GDP growth rate and expenditure growth rate are higher than those in the past. Especially in the period of moderately tight fiscal policy, the rate of tax revenue growth is quite substantial.