税法的政策功能分析

Analysis on the Policy Function of Tax Law

税收政策是国家经济管理职能与市场经济互动作用之下的产物,是国家宏观调控的根本性内容之一。税法是实现国家税收政策的根本手段,税法的功能蕴藏于税法的具体内容里,并反映于外在税法的作用之中。其中,税法最直接的、最基本的功能是借助税法的权威性以贯彻、落实和实现国家税收政策。从本质上说,税法的实施就是税收政策的实现。目前,我国税收制度架构显然不能体现税法与税收政策的内在联系。故对税法进行政策分析以适应市场经济的发展,迫在眉睫。

Tax policy is an outcome under the interaction of national economic administrative function and market economy, and it is one of the fundamental contents of national macroscopic readjustment and control. Tax law is a fundamental way to realize national tax policy, whose function is contained in its detailed content. Its most direct and fundamental function is, with its authority, to carry out the national tax policy. Essentially, to carry out tax law is to carry out tax policy. Presently, the frame of tax system in our country obviously cannot reflect the inner relationship between tax law and the national tax policy, so it is urgent to give a policy analysis to tax law so as to meet the demand of market economy.