市场不是万能的,存在着“失灵”的状况,财政政策和税收政策是国家实施宏观经济调控非常重要的政策措施和手段,近年来我国积极利用财政税收手段为国民经济的持续快速健康稳定发展提供了强大的动力和保障。然而财税政策也是广受争议尚不完善的政策,存在较多的问题,尤其是在法制化方面。本文在这样的背景下,分析了财税政策的必要性,并概述了我国的财政税收政策,提出了财政税收调控经济行为的法制化方法和途径,使得本文兼具理论意义与实践参考价值。 The market is not a panacea, and there is a state of “failure.” Fiscal and tax policies are very important policy measures and measures for the state to implement macroeconomic regulation and control. In recent years, China has actively used fiscal and taxation measures to ensure the sustained, rapid, healthy and stable development of the national economy Development provides a powerful impetus and security. However, the fiscal and taxation policies are also controversial and imperfect policies. There are still many problems, especially in the aspect of legalization. In this context, this paper analyzes the necessity of fiscal and taxation policies, and summarizes the fiscal taxation policies in our country. It puts forward the legalized methods and ways of financial taxation to regulate economic activities, which makes the article have both theoretical and practical reference value.