重复建设,在每一个经济发展周期中,都有不同程度的表现。不同周期表现的内容不同,解决的途径也不一样。在市场经济条件下,重复建设要从市场经济的角度来寻找解决办法。税收杠杆是控制重复建设的有效手段。多年的实践证明,过去实行的单纯依靠计划管理部门的审批控制来解决重复建 Duplication of construction, in each cycle of economic development, have varying degrees of performance. Different periods show different content, the solution is not the same way. Under the condition of market economy, redundant construction should find solutions from the perspective of market economy. Tax leverage is an effective measure to control redundant construction. Many years of practice have proved that in the past, the review and approval control that was implemented solely by the program management department