在国内结构不平衡和贸易与外部资金不平衡的多重压力下,解决这些难题需要依靠新的手段。笔者认为,新的手段主要是税收和汇率手段。税改促消费调过剩税收制度一直以来是改革的主题之一。从其效果来看,税收制度也一直扮演着调整经济结构的重要作用。与 Under the multiple pressures of structural imbalances in the country and imbalances between trade and external funding, solving these problems requires relying on new means. The author believes that the new means are mainly tax and exchange rate means. Tax Reform and Consumption Surplus The surplus tax system has always been one of the themes of reform. From its effectiveness, the tax system has also played an important role in adjusting the economic structure. versus