为了配合我国实施积极的财政政策，增加税收收入，除了要加强税收征管，堵塞偷税、骗税、欠税的漏洞外，还必须从税收立法的高度，加强税收立法工作，通过完善我国的税收立法体制来调整、理顺我国税制结构，从根本上解决我国税收收入的提高问题。一是废除或停止执行《固定资产 In order to cooperate with our country’s implementation of a proactive fiscal policy and increase tax revenue, we must step up tax collection, blockade of loopholes in tax evasion, tax fraud and tax arrears. We must also strengthen tax legislation from the perspective of tax legislation, improve our tax legislation System to adjust and rationalize China’s tax structure and fundamentally solve the problem of raising tax revenue in our country. First, abolish or stop the implementation of "fixed assets