内容摘要：
流动性过剩已经成为当前宏观经济运行中亟待解决的问题。本文以财税政策为基点，从贸易顺差、资本流入、外汇占款等方面，分析了当前流动性过剩的成因，并探讨了缓解流动性过剩的财税政策，包括：利用出口退税及进出口关税等税收杠杆调节贸易顺差，通过内外资企业所得税法合并（以下简称“两法合并”）抑制“假外资”流入，财政部发行特别国债对冲外汇占款等。
关键词：流动性过剩 财税政策 宏观经济
abstract：liquidity surplus has become a burning issue for economic development in china. this paper analyzes main causes for liquidity surplus including trade surplus, inflow of foreign capital, mirror image for foreign exchange reserve. furthermore, the paper inquires into fiscal policies and proposes some suggestions coping with liquidity surplus including decreasing trade surplus by tax leverage, controlling foreign capital inflow through unification of two sets of enterprise income tax laws and issuing special national debts.