目前实施减税政策的可行性 当前我国经济正在进一步得到好转,是实施适度减税的好时机,同时这也是经济全球化和税收竞争的国际环境的客观要求。具体来说表现在以下几个方面: 第一,近几年来税收增幅很大,财政有能力拿出一部分钱用来支持税制改革,以便形成“经济??税收??经济”的良性循 Feasibility of Implementing Tax Reduction Policy At present, China’s economy is being further improved, which is a good time to implement a moderate tax reduction. At the same time, this is also an objective requirement of the international environment for economic globalization and tax competition. Specifically, it shows in the following aspects: First, in recent years, the tax revenue has increased greatly. The financial authorities have the ability to come up with some money to support the tax reform so as to form a virtuous circle of “economic, tax and revenue economy.”