1998年,我国决策层为实现GDP8%的增长目标而采取增加投资、扩大内需的方针,启动以发行国债及调整部门税收政策为手段的积极财政政策。实践证明,国债投资取得了显著成效,这是大家有目共睹的。笔者认为,在实施积极财政政策时,国债的作用固然重要,但更应充分重视税收的功能,更应理性地认识结构性减税在发挥积极财政政策方面的作用。 In 1998, the decision-makers in our country adopted the principle of increasing investment and expanding domestic demand in order to achieve the growth target of 8% of GDP, and started a proactive fiscal policy with the issuance of treasury bonds and the adjustment of taxation policies of sectoral departments. Practice shows that treasury bonds have achieved remarkable results. This is obvious to all. The author believes that in the implementation of active fiscal policy, the role of government bonds is important, but should pay full attention to the tax function, but also a rational understanding of structural tax cuts play an active fiscal policy.