论我国税收宏观调控目标体系

On the Goal Systems of Tax Macro - regulation in China

［摘 要］随着混合经济时代的到来，税收调控职能在宏观经济管理中的作用越来越重要。而我国在运用税收杠杆弥补市场缺陷的过程中，总有不尽人意的地方。主要表现在管理缺位与越位管理依然存在，短期行为较为严重，税收政策缺乏系统性等。这些问题集中反映为缺少系统的税收调控目标。因此，应依据一定指导原则构建我国的税收宏观调控目标体系。

Abstract: As the mixed economy appeare, it is very important for the function of tax regulation to play its role in themacro - economy administration. But there are some dissatisfactory aspects in the imperfect market controlled by taxa-tion, such as lacking management and exceeding management, lack system for tax policies, etc. Therefore, the goal sys-tems of tax macro - regulation should be set up by some goveming principles.