在当前国内外经济形势实质性发生变化的背景下,我国经济的未来运行充满变数。2012年的宏观经济政策,即便仍旧维持着名义上的“积极加稳健”的经济格局,如今其实质性内容也应当做出相应的调整。就财政政策而言,其调整包括:结构性减税,并以增值税为主;增加财政支出,将重点放在改善民生上。 Given the current substantive changes in the economic situation both at home and abroad, the future operation of our economy is full of variables. The macroeconomic policies of 2012, even though they still maintain the nominal “positive and steady” economic structure, should now be adjusted in terms of their substantive content. As far as fiscal policy is concerned, the adjustments include: structural tax cuts, with a focus on value-added tax; and increasing fiscal expenditure, with a focus on improving people’s livelihood.