今年“两会”期间，已被实践证明取得显著成效的积极财政政策成为代表委员们讨论的热点。朱镕基总理的政府工作报告在阐述２０００年政府工作的方针和任务时，也明确提出必须坚定不移地贯彻执行扩大内需的方针，以及相应的宏观经济政策。从积极财政政策本身看，主要是通过增加财政支出和调整税收结构发挥作用的。此前，国家税务总局负责人曾表示，税收制度适应当前经济形势的需要已开始作结构性调整。税收结构的调整就是，该征的税征上来，该减的税减下去。对此，中国人民大学财金专家进行了详细的阐述。 During this year’s “two sessions”, the proactive fiscal policy that has been proven to have achieved remarkable results has become a hot topic for discussion on behalf of the members. In elaborating the guidelines and tasks for the work of the government in 2000, Premier Zhu Rongji’s work report on the government clearly stated that we must unswervingly implement the principle of expanding domestic demand and corresponding macroeconomic policies. As for the proactive fiscal policy itself, it is mainly through increasing fiscal expenditure and adjusting tax structure. Earlier, the head of the State Administration of Taxation said that the need to adapt the tax system to the current economic situation has begun to make structural adjustments. The tax structure adjustment is that the levy of tax levy, the reduction of the tax deducted. In this regard, the Renmin University of China financial experts conducted a detailed description.