试析税收调控与控济体制的关系

A Relationship Between Tax Adjustment and Economic System

经济体制并非决定税收调控存在与否的因素，税收调控在不同经济体制下普遍存在，但经济体制却是使税收调控的范围、特点、机制形成差异的重要因素。经济体制影响税收调控的差异性通过以下两个方面发生作用：一方面，经济体制与社会经济运行状态和国家需要密切相关，进而影响税收调控的必要性和迫切性；另一方面，不同的经济体制是决定纳税纳人状态的重要条件，从而影响税收调控。

Tax adjustment is not controllde by economic system. But ecomomic system brings about discrepancy in the range, character and mechanism of tax adjustment. The discrepancy influenced taxadjustment. The discrepancy influenced tax adjustment works from the followings: First, economicsystem has a direct bearing on the state of social economic turning and the want of a country,which influeces the necessity and urgency of tax adjustment. Second, a different economic systemdetermines the state of tax payers, which also influencs tax adjustment.