在中国4万亿元经济刺激计划出台数月后,如何进一步扩大内需、应对深度下滑的国际金融危机,成为社会各界关注的焦点。本文从积极财政政策的实施应兼顾短期与长期效应入手,阐述了基于我国国情的“让利于民”的消费刺激政策应是下一步财税政策的着力点的观点,并提出相关政策建议。 After China launched its 4 trillion yuan economic stimulus plan in the next few months, how to further expand domestic demand and cope with the deepening international financial crisis has become the focus of attention of all circles in the community. This paper starts with the implementation of the proactive fiscal policy, taking into account the short-term and long-term effects. It elaborates that the “stimulus-to-people” consumer stimulus based on China’s national conditions should be the focus of fiscal and taxation policies in the next step and put forward relevant policy suggestions.