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马克思说:“赋税是政府机器的经济基础,而不是其它任何东西.”可见,税收首先是作为筹集国家财政收入的形式而出现的.在商品货币关系比较发达的欧美国家,税收不仅是筹集财政收入的主要方式,而且也是一种强有力的经济杠杆.这种经济杠杆与其它的经济调节手段有机配合与协调,可以灵活而有效地调节宏观经济和微观经济的运行,从而使整个经济运行进入一种有序的受控状态.在我国现阶段,实行的是有计划的商品经济,税收的这些作用同样存在,尤其是经过十几年来的改革实践表明,税收的作用在日益增强,这里仅就税收在我国宏观经济运行的调控作用谈些认识.
Marx said: “Taxation is the economic foundation of the government machine, but not anything else.” It can be seen that the tax first appeared as a form of raising national financial revenue. In the United States and Europe where the commodity currency is relatively advanced, taxes are not only a matter of raising finance Income, but also a powerful economic lever.This economic lever can coordinate and coordinate with other means of economic adjustment and adjust the macroeconomic and microeconomic activities flexibly and effectively so that the entire economy can enter into An orderly and controlled state.In the present stage of our country, there is a planned commodity economy. These functions of tax also exist. In particular, after ten years of reform practice, the role of taxation has been increasing. Here only Some Understandings about the Role of Taxation in the Regulation of China ’s Macroeconomy.