近年来 ,我国连续实施以增发国债为主的积极财政政策 ,在世界各国经济普遍不景气的不利背景下 ,保持了较高的增长速度。但是 ,有效需求不足仍然是当前制约我国经济增长的主要因素。由于历史原因 ,现行税制在一定程度上抑制了投资与消费需求的增长 ,不利于经济结构的转换与升级 In recent years, China has continuously implemented the proactive fiscal policy focusing mainly on the issuance of government bonds, maintaining a relatively high rate of growth under the adverse economic general recession in various countries in the world. However, the lack of effective demand remains the main factor currently restricting China’s economic growth. Due to historical reasons, the current tax system has restrained the growth of investment and consumer demand to a certain extent, which is not conducive to the transformation and upgrading of economic structure