从我国当前的情况分析,扩大社会有效需求,更适宜于采用扩张政府支出而不是减税。其理由如下: 我国现行以流转税为主体、所得税为辅的税制结构模式,制约着减税对扩大内需的有效性。减税刺激内需,需要两个条件:一是税制结构以直接税为主。二是具体措施要有利于改善收入分配格局。目前社会上的减税呼声多是停留于“减税可以 From the analysis of the current situation in our country, it is more appropriate to expand the government expenditure instead of tax relief by expanding the effective social demand. The reasons are as follows: The present taxation structure model, which is mainly based on circulation tax and supplemented by income tax, restricts the effectiveness of tax reduction on expanding domestic demand. Tax relief to stimulate domestic demand, the need for two conditions: First, the tax structure to direct tax-based. Second, concrete measures should be conducive to improving the pattern of income distribution. At present, the tax credit in the community mostly stays in the "tax relief can be