一、税收整体调控功能的含义及其发挥的客观前提税收整体调控功能是指在一定的经济条件下,把税收分配与利益机制有机结合起来,通过税收调控实现各种资源最优配置的功能.税收对经济的整体调控功能可以从以下诸方面来理解. 首先,就整个税收杠杆而言,它是指税收杠杆多种调控功能的综合发挥.税收作为一个十分重要的分配范畴,其对经济具有的调控作用,实质上是分配对经济具有反作用在税收上的具体体现.税收应具有调节生产 First, the overall meaning of the tax regulatory functions and the objective premise of the tax overall regulation and control is defined under certain economic conditions, the tax allocation and profit mechanism organically combined through tax control to achieve the optimal allocation of resources of various functions. The overall tax regulatory function of the economy can be understood from the following aspects: First, the entire tax leverage, it refers to the tax leverage of a variety of regulatory functions of the comprehensive play tax as a very important tax allocations, the economy has The role of regulation is essentially the distribution of the counteraction of the economy in the tax on the specific embodiment of the tax should have to regulate production