在当今世界经济发展过程中,许多国家都遇到通货膨胀、经济过热、物价上涨等问题,各个国家都注意运用税收这个经济杠杆来加以治理和整顿,都收到一定效果。从70年代开始,西方经济出现了全球性的滞胀,面对这一经济危机,许多国家的对策是,把税收作为反危机、反通货膨胀的工具,对经济的发展起到了很大的促进作用。我国目前经济生活中出现的通货膨胀、经济过热、物价上涨等问题,和资本主义国家出现的经济危机是不同的,但是也应该发挥税收的调节作用加以治理和整顿。当前,我们在治理经济环境,整顿经济秩序中,税收的杠杆作用主要表现在: (一)调节社会总需求:税收通过参与国民经济的分配和再分配,可以调节国家、企业和个人所得,在增加国家财政收入的 In the process of economic development in the world today, many countries have encountered such problems as inflation, overheating and rising prices. All countries have paid attention to using the economic lever of taxation to govern and rectify their economic affairs. All of these have achieved some results. Since the 1970s, the western economy has experienced global stagflation. In the face of this economic crisis, the response of many countries is to use tax revenue as a tool against corruption and anti-inflation, which has played a significant role in promoting economic development. The current economic problems in our country such as inflation, overheating and price inflation are different from the economic crises in capitalist countries. However, we should also make use of the regulatory role of taxation to control and rectify it. At present, in the process of governing the economic environment and rectifying the economic order, the leverage of taxation mainly lies in: (1) Adjusting the total social demand: Taxation can regulate the incomes of countries, enterprises and individuals by participating in the distribution and redistribution of the national economy. Increase the national financial revenue