摘要
财税法的功能，是指财税法在调整财税关系过程中所表现出的一种外在功效。形象地说，就是在回答「财税法应当做什么」。然而，在将财税法作为宏观调控法的传统思维下，财税法的宏观调控功能被过度放大。而财税法在政治、社会等方面的功能，则长期未得到充分认识。在「四个全面」的新阶段，有必要探明「中国需要什么样的财税法」、「如何让财税法在治国安邦中发挥最大效用」，并以理论指引实践，更好地发挥财税法在推进国家治理现代化中的贡献。
The function of fiscal and tax law refers to a kind of external efficacy it produces in the process of adjusting the fiscal and tax relationship. More precisely, it offers an answer to the question ＂what should fiscal and tax law do？＂ From this perspective, the accurate perception of the function of fiscal and tax law is not only a significant fundamental theoretical issue, but also a direct, profound and key guiding principle for the real-world practice.
