年初以来,源自美国次贷危机的国际金融危机不断显化,并且仍在不断扩散和蔓延,可以预期,其对全球实体经济的冲击和造成的损失将进一步扩大。在这样的经济形势下,中央连续出台财政金融调控措施应对各种不利影响,其中财政政策发挥了突出的作用。有理由认为,在应对金融经济危机方面财政政策包括税收政策能够起到比较直接的较 Since the beginning of the year, the international financial crisis originating from the subprime mortgage crisis in the United States has constantly expanded and is still spreading and spreading. It can be expected that its impact on the global real economy and its losses will be further expanded. Under such economic situation, the Central Government has continuously introduced various financial and financial controls to cope with various adverse effects. Among them, the fiscal policy has played a prominent role. It is reasonable to think that fiscal policies, including tax policies, can play a more direct role in coping with the financial and economic crisis