The third one focuses on some hot spots in the proactive fiscal policy and a result is given that currently the implementation of proactive fiscal policy has n ' t any sign of crowding out effects . there is no room for large - scale tax reduction an d the state is free from debt risks 第三章对积极财政政策的相关问题进行深入透析，集中于一些热点问题，说明目前实施的积极财政政策没有产生挤出效应，尚无大规模减税空间，以及不会引发债务风险。
