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市场经济的健康有序运行离不开政府的宏观调控。在政府对市场经济运行进行宏观调控过程中,根据不同时期的环境条件和调控目标,准确地选择和运用调控手段与政策工具十分重要。税收与整个社会经济运行有着密切的内在联系,是政府进行宏观调控的重要工具。本文先分析了目前在我国税收宏观调控作用的现实意义,然后结合现行税制的欠缺提出对税收宏观调控体系改革的几点思考。
The healthy and orderly operation of the market economy can not be separated from the macro-control of the government. In the process of macro-control by the government over the operation of the market economy, it is very important that we accurately select and apply the control measures and policy tools according to the environmental conditions and control targets in different periods. The tax revenue has close internal relations with the entire social economy and is an important tool for the government to carry out macro-control. This paper first analyzes the practical significance of the current tax macro-control in China, and then puts forward some thoughts on the reform of the macro-control tax system in light of the lack of the current tax system.