目前,我国的税制是公共财政下筹集公共收入的最佳形式,其主要职能是发挥筹集财政资金的作用,同时还承担着宏观调控和调节收入分配的任务,在实际经济周期发展下,对我国税收政策进行分析能够比较全面的了解我国目前财政运行情况,从而制定合理的税收·政策,降低经济波动,促进社会和谐发展。本文主要分析实际经济周期下,我国税收政策效应。 At present, our country’s tax system is the best form of collecting public revenue under public finance. Its main function is to play the role of raising financial funds while undertaking the task of macro-control and adjusting income distribution. Under the actual economic cycle, Analysis of tax policies can provide a comprehensive picture of China’s current financial operations so as to formulate reasonable tax policies, reduce economic fluctuations and promote harmonious social development. This article mainly analyzes the effect of China’s tax policy under the actual economic cycle.