税收是国家宏观调控的经济手段之一,合理的税收制度能够促进经济结构调整,反之则抑制经济发展甚而导致经济崩溃。本文拟借助当代世界著名经济学家、财政理论界权威、税收学术界泰斗马斯格雷夫的国民经济(货币)流量图作为分析工具。图中描述了在市场经济领域中参与经济活动主体由家庭和企业构成,顺时针方向(如实线箭头所示)表示家庭和企业货币收支(货币流方 Taxation is one of the economic means of macroeconomic regulation and control of the country. A reasonable taxation system can promote the adjustment of economic structure. On the contrary, it restrains economic development and even leads to economic collapse. This article intends to use the current economic figures of the world, authoritative financial theory circles, tax academics Musgrave’s national economy (currency) flow chart as an analytical tool. The figure shows that the main participants in economic activities in the field of market economy consist of households and enterprises and that the cash and receipts of households and enterprises in the clockwise direction (as indicated by the solid arrow)