在市场经济条件下，税收与经济之间存在着怎样的辩证关系？税收在宏观调控中扮演何种角色？税收在多大的范围和领域内可以发挥调节作用？税收制度应怎样规范和完善才能适应世贸组织的要求？税务机关在实际工作中如何促进经济发展？带着这些问题，我们（以下简称“记”）采访了 Under market economy, what kind of dialectical relationship exists between taxation and economy? What role does tax play in macro-control? Tax in the scope and scope of how much can play a regulatory role? Tax system should be how to regulate and improve in order to adapt to the WTO requirements? How do tax authorities promote economic development in their practical work? With these questions, we (hereinafter referred to as “mind”) interviewed