作为一种国家战略,可持续发展战略的实施需要一系列财政经济政策的配合和支持。财政经济政策的导向功能、协调功能和控制功能发挥得如何,直接关系到可持续发展战略的成败,而其中税收政策又是制导可持续发展战略实施效果的关键因素之一。１９９４年我国税制改革时,标志着可持续发展战略的纲领性文件——《中国２１世纪 As a national strategy, the implementation of the strategy of sustainable development requires the cooperation and support of a series of fiscal and economic policies. The guiding function, coordinating function and controlling function of the financial and economic policies play a direct role in the success or failure of the sustainable development strategy, and the tax policy is one of the key factors to guide the implementation of the sustainable development strategy. In 1994 China’s tax reform, marked a programmatic document of sustainable development strategy - "China’s 21st century