宏观调控法中的税法思考

建立现代市场经济,需要体现宏观调控的税法.但我国现行税法存在如下诸多问题:调控功能弱,具有较强调节功能的一些税种法空缺,调控体系缺乏协调统一,有违公平,不利于市场经济的发展,且片面追求多层次的税收优惠,与宏观调控相悖.针对以上缺失,我国应建立和完善体现宏观调控的税法.

The Thought of Tax Law in the Law of Microscopically Regulation

To build the market economy of modern times needs the tax law reflecte d the microscopically regulation. In our country, the present tax laws exist man y problems as following: the function adjusted and controlled of the tax law is weak, Some tax laws adjusted strongly function are few, the system of adjustment and control is not harmonious. In addition, the tax favor was unilaterally purs ued. All above, our country must build and improve the tax law based on the micr oscopically regulation.