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税收在现阶段表现出来的作用主要在于国家的财政收入,对当前的经济起到调控的作用,是国家治理体系和治理能力的重要组成部分。税收管理水平将直接影响到税收目标的实现,对当前的社会主义市场经济制度有着非常大的影响作用。但随着当前社会经济的发展,尤其经济新常态下,原来的税收管理也暴露出了一些比较突出的问题,影响了税收职能作用的有效发挥。因继续推进税收管理体制的改革,真正使税收成为调控经济和促进发展的重要力量。
The main function of tax revenue at this stage lies in the state’s fiscal revenue, which plays a regulatory role in the current economy and is an important part of the country’s governance system and governance capacity. The level of tax administration will have a direct impact on the realization of the tax revenue target and will have a very big impact on the current socialist market economic system. However, with the current social and economic development, especially under the new economic normal, the original tax administration also exposed some prominent problems that have affected the effective functioning of taxation functions. Due to continuing to push forward the reform of the tax administration system, we have truly made tax revenue an important force for economic control and development.