强化税收宏观调控职能的构想

The Imagination on Strengthening the Function of Macro-regulation for Tax

当前税收宏观调控职能未能有效发挥 ,根本原因在于税制及税制结构设计不合理 ,税权划分不科学 ,同时宏观税负水平的下降及依法治税环境也不适应税收调控的需要。要充分发挥税收调控职能 ,必须在优化税制及税制结构的同时 ,合理划分税权 ,并加大税收执法力度 ,努力提高税收占国民收入的比重。

The reason why the function of the tax macro-regulation doesn't work efficiently is the unreasonable the tax system and tax formation.The unscientific tax right,the decrease of the macro-tax burden and the illegal tax climate.In order to develop the function of tax macro-regulation,the tax system and tax formation should be majorized and meanwhile a reasonable tax right,a legal tax climate are very necessary.