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通过实施积极的财政政策，扩大内需，启动消费，在我国目前情况下，不能采取减税措施，因为无论是从减税的前提条件和减税的空间来看，既不存在，也不现实。但税收对启动消费应该是有所作为的，可以通过其调节作用，调整现行收入分配格局，缩小城乡之间、区域之间由于经济发展水平不同所形成的收入差异和消费水平差异，从而进一步提高社会需求总量。同时，还可以在特定条件下采取特殊的税收政策，合理引导消费，刺激需求。
Through the implementation of a proactive fiscal policy, expanding domestic demand and starting consumption, we can not take tax cuts in the present circumstances in our country. This is neither existent nor realistic in terms of tax reduction preconditions and tax reduction space. However, taxation should make a difference in starting up consumption. Through its regulatory role, the current income distribution pattern can be adjusted to narrow the differences in income and consumption levels between urban and rural areas as a result of different levels of economic development, so as to further improve Total social needs. At the same time, we can also adopt special tax policies under certain conditions to guide consumption rationally and stimulate demand.