试析税法宏观调控体系之完善

An Analysis on the Perfection of Macro-regulation-and-control System of Tax Law

经过结构性的改革,我国税法在社会主义市场经济建设中发挥了重要的宏观调控职能。但由于税制改革尚未完全到位,税法调控中仍然存在着不尽人意之处,有待进一步完善。必须转变税法调控目标,重塑税法调控机制,构建科学的税法宏观调控体系,保持我国经济持续、协调、健康发展。

The tax law has been playing an essential macro- regulation-and-control role in the construction of socialist market economy after its structural reform. However, there are still much room in the macro-regulation-and-control system to be further improved clue to its incomplete reform. Therefore, we must change its regulation and control object of tax law, remodel the system and construct a scientific macro-regulation-and-control system to develop a continuous, harmonious and healthy economy in our country.