体制转轨时期税收调控体系的建立

On Establishing a Systemof the Tax Regulation during the period of Model-changing System

税收在优化结构、促进公平、提高效率、推动经济的腾飞等方面起着至关重要的作用。因此，应充分重视和运用税收调控手段，结合转轨时期经济运行的特点及对税收调控的要求，建立起税法保障，税收政策、税收制度、宏观税负三位一体，税制层次性调控，外在政策配套，应变力强的税收调控体系。

Abstract Tax revenne plays an important role in majorizing structure,promoting fairness,raising efficiency and pursuing economy to a climax.Therefore,we should pay full attention to and apply the means of mediating and controlling tax revenue.We should set up a system of tax revenue mediation and control about the protection of tax law,tax policy,tax system,macrotax bearing,mediation and control between tax system and the external alloction policy.