目前,我国社会主义市场经济发展到一个新阶段,经济体制日益走向成熟,税收筹集财政收入的职能作用日益突出,2007年我国税收收入49449亿元(不含关税、契税和耕地占用税),但随着经济的发展和我国可持续发展战略的进一步确定,税收调控经济、调节分配的职能作用也越来越应当受到重视。因此如何发挥税收的调节作用,使我国经济尽快 At present, the socialist market economy in our country has reached a new stage. The economic structure has become increasingly mature. The function of tax revenue in raising financial revenue has become increasingly prominent. In 2007, China’s tax revenue was 4,944.9 billion yuan (excluding tariffs, deed tax and farmland occupancy tax) With the economic development and the further determination of our country’s sustainable development strategy, the function of tax regulation and control and distribution adjustment should be paid more and more attention. Therefore, how to play the regulatory role of tax so that our economy as soon as possible