税收杠杆是国家调控宏观经济四大经济杠杆中唯一一个由国家运用的经济杠杆,其机制是通过各税种的组合、税种中分布的税收政策导向、税收征管体制而形成的内在自动作用于经济的功能。优良的税收杠杆机制必须同时具备足够的制度刚性与政策灵活性。税收杠杆与流动性互补,有利应对当前我国经济运行中的两难局面。本文认为,要使我国税收杠杆能在国家宏观经济调控中发挥应有的作用,必须建立累进税率所得税制和优良的宽税基消费型增值税制;资源税、消费税应实行从量计征为主,从价计征为辅方针;提高个人所得税起征点,限制民营资本避税;运用税收政策对房地产市场实行分而治之、有保有控的治理策略。 Tax leverage is the only one of the four major economic levers in macroeconomic regulation and control by the state. Its mechanism is through the combination of tax categories, the distribution of tax revenue in the tax policy-oriented, tax collection and management system and the formation of the internal auto-economic role Features. Good tax leverage mechanism must have sufficient institutional rigidity and policy flexibility. Tax leverage and liquidity complement each other, which is conducive to cope with the current dilemma in the economic operation of our country. This paper argues that in order to enable China’s tax leverage to play its due role in the national macroeconomic regulation and control, we must establish a progressive tax rate income tax system and an excellent tax-based value-added tax system; resource tax, consumption tax should be based on , Ad valorem levy as a secondary guideline; improve the personal income tax threshold, limit the private capital tax avoidance; the use of tax policies for the real estate market divide and rule, there are retained control strategy.