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税法的职能作用是:国家取得财政收入的重要保证;是正确处理税收法律关系的法律依据;是国家进行宏观调控的重要手段;是在国际交往中体现国家主权,维护国家经济,促进对外经济技术交流的重要手段;是对经济领域违法活动进行监督检查
The functions and functions of the tax law are as follows: the important guarantee for the state to obtain financial revenue; the legal basis for properly handling the legal relationship of taxation; the important means for the state to carry out macro-control; the embodiment of national sovereignty in international exchanges, the maintenance of national economy and the promotion of foreign economic and technological An important means of communication; supervision and inspection of illegal activities in the economic field