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宏观调控是政府为了实现宏观经济的总量平衡和经济结构的优化,确保经济可以持续、稳定以及健康的发展,从而对国民经济总体活动展开的一种调节和控制。税法的宏观调控功能是指税法在促进国家宏观经济调控目标实现方面所起的作用,但是,我国税法的宏观调控在发展过程中还存在一些不足,使宏观调控的作用和价值得不到充分的展现。本文针对税法宏观调控的功能和现状进行分析,并提出优化我国税法宏观调控的措施。
Macro-control is the government in order to achieve the total macroeconomic balance and economic structure optimization, to ensure sustainable, stable and healthy economic development, thus the overall national economic activities to carry out a regulation and control. The macro regulation and control function of the tax law refers to the function of the tax law in promoting the realization of the national macroeconomic regulation and control objectives. However, there still exist some shortcomings in the development of the macro regulation and control of our tax law so that the role of macroeconomic regulation and control can not be fully realized Show This article analyzes the function and current situation of the macro regulation and control of the tax law and puts forward the measures to optimize the macro regulation and control of the tax law in our country.