无论是应对国际金融危机,还是促进经济持续健康发展,都必然要求我国经济发展模式实现由投资拉动向需求拉动、由出口导向向培育内需转型。显然,拉动内需是政府调控政策选择的关键所在,而收入分配格局的总体失衡是制约内需拉动的主要症结。因此,应完善税收制度,将加强税收公平性作为新一轮税制改革的政策取向。 Whether it is coping with the international financial crisis or promoting the sustained and healthy development of the economy, it is bound to demand that the economic development mode of our country should be stimulated by investment to boost demand and shift from export-oriented to foster the transformation of domestic demand. Obviously, stimulating domestic demand is the key to the government’s choice of regulatory policies. The overall imbalance in the pattern of income distribution is the main crux of restricting domestic demand. Therefore, the tax system should be perfected and the fairness of taxation should be taken as the policy orientation of the new round of tax reform.