在我国,结构性减税作为积极财政政策运用的一项政策工具,在过去的两年中扮演了极为重要的角色,2008、2009年结构性减税政策很多都是结合税制改革出台的,因此2010年的税制改革和结构性减税已成为我国“扩内需,保增长”的重要政策工具,我国应进一步发挥税收的调节作用,继续深化财税体制改革。 In our country, the structural tax reduction, as a policy instrument used by the active fiscal policy, has played an extremely important role in the past two years. Many structural tax cuts in 2008 and 2009 were introduced in combination with the tax reform. Tax reform and structural tax reduction in 2010 have become important policy tools for China to “expand domestic demand and maintain growth.” China should further play the regulatory role of taxation and continue to deepen the reform of the fiscal and taxation system.