从一般意义上说,在经济不景气时期,政府要采取扩张性财政政策,既包括增加财政支出,也包括减少税收。1998年以来,我国政府采取了“积极财政政策”,主要以增加财政支出,特别是以扩大财政投资为主,刺激投资需求。为了加大财政政策的作用力度,全面提高投资需求和消费需求,近来有人主张政府还应采取减税政策。笔者认为,我国当前虽具有减税政策的实施环境,但不具备减税的条件,无法实施减税政策。 In a general sense, during the economic downturn, the government should adopt an expansionary fiscal policy that includes both increasing fiscal expenditure and reducing tax revenue. Since 1998, our government has taken a “proactive fiscal policy,” mainly in order to increase fiscal expenditure, especially by expanding financial investment, so as to stimulate investment demand. In order to intensify the role of fiscal policy and raise investment and consumer demand in an all-round way, some people have recently argued that the government should also adopt a tax-reduction policy. The author believes that although our current tax relief policy implementation environment, but do not have the conditions for tax cuts, tax cuts can not implement the policy.