根据国家当时所处的经济形势、社会状态等,通过一系列的财政支出与税收调节,可以影响国民总需求,这就是一个国家的财政政策。政府总是希望通过财政支出和税收的调节,影响国民总需求以及国民收入,使得国家财政经济处于相对平稳的状态。本文根据上述一系列观点,分析了不同财政态势下采用的财政支出与税收政策。 According to the economic situation and social conditions that the country was in at that time, the total national demand can be affected through a series of fiscal expenditures and tax adjustments. This is the fiscal policy of a country. The government always hopes that through the regulation of fiscal expenditure and taxation, it will affect the total demand of the people as well as the national income so that the state’s financial economy will be in a relatively stable state. Based on the above series of views, this article analyzes the fiscal expenditure and taxation policies adopted under different financial situations.