针对我国社会投资并没有随着积极财政政策的深入实施而启动的问题,近两年来,中央采取了一系列积极的税收政策。这些政策对激活社会投资已起到了一定的作用。然而,从目前我国社会投资的情况看,仅有这些应急措施仍远远不够,因此,应从体制上特别是税收方面解决问题,采取“改革”、 In response to the fact that social investment in our country did not start with the further implementation of the proactive fiscal policy, the Central Government adopted a series of proactive tax policies in the past two years. These policies have played a role in activating social investment. However, judging from the current situation of social investment in our country, only these emergency measures are still far from adequate. Therefore, we should solve the problems from an institutional perspective, especially taxation, and adopt “reforms”