试析税法在我国宏观调控方面的作用

An Analysis of Role of Tax Law in Respect of Macroscopic Regulation

伴随着市场经济的发展,政府运用法律、经济、行政等手段对国民经济进行的宏观调控日益发挥着重要作用。税收作为一种宏观调控的经济杠杆,在财政资金筹集、收入调节、产业结构调整、地区经济协调、投资引导等领域发挥了举足轻重的作用。税法是税收的法律表现形式,是对单纯行政手段的替代,是我国政府依法调控的主要手段。但是由于税法文化的偏差,税法本身规定的不足,影响了其作用的发挥。在我国加入世贸组织后,这种状况亟待改进。

With the development of market economy, the importance of macroscopic regulation that applied by government used measure of law,economy,administration etc. will arise. Taxation, as one of economic levers of macroscopic regulation, will play an important role in respect of raising financial revenue, balancing income, adjusting the construction of industry, coordinating the development of regional economy, guiding invest etc. Tax law is the legal form of taxation, the substitution for simple administrative measures, the main measures of our government. But because of the difference of culture of tax law and defect of tax law, that impacts the role of itself. With joining WTO, it must be changed quickly.