实现经济与税收的良性循环，是处理税收与经济关系的出发点和落脚点。 近年来，我国的经济情况发生了重大变化。买方市场的形成，通货紧缩的持续发展，投资与需求相对不足，国际贸易依存度越来越高，特别是国有企业改革进入攻坚的关键阶段，出口贸易受到金融危机的强大压力，高 Realizing the virtuous circle of economy and taxation is the starting point and the foothold of handling the relationship between taxation and economy. In recent years, the economic situation in our country has undergone major changes. The formation of a buyer’s market, the sustained development of deflation, the relative lack of investment and demand, the increasing dependence on international trade, and especially the crucial stage in which the reform of state-owned enterprises have entered a crucial stage. Export trade has been under strong financial pressure and high pressure