论经济增长中的税收宏观调控

Macro-Control of Tax Revenue in Economic Growth

税收宏观调控职能是税收本质属性。税收既是一种经济手段 ,又是一种法律手段和行政手段。确定税收宏观调控的“合理度”是实施税收宏观调控的关键。其调节作用表现为三个方面 :1 调节产业结构 ,促进经济增长 ,合理配置资源 ;2 调节收入分配 ,促进公平竞争 ;3 促进对外开放 ,引导外国资本。

Macro-control is the nature of tax revenue.Tax is a law and administrative measure as well as an economic one.The establishment of 'reasonable extent'for the control as the key to implement the macrocontrol.Macro-control as tax revenue has three functions: 1)adjusting industrial structures for national disposition of resources; 2)affecting distribution of income; 3)stimulating the open policy.