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在全球性金融危机的影响下,我国政府重视发挥税收作为宏观调控重要手段的职能,并且在将税收中性原则与税法宏观调控两者之间的关系理解为在相互联系与矛盾统一的前提下,运用税法和税收政策,调整经济资源的配置,促进产业结构的合理化,进而影响生产和消费领域,执行相应的宏观经济政策,实现国家政策性目标。
Under the influence of the global financial crisis, the Chinese government attaches great importance to giving play to the function of tax as an important means of macroeconomic regulation and control, and regards the relationship between the principle of tax neutrality and the macro regulation and control of tax law as the premise of interrelation and unification , Using the tax law and tax policy, adjusting the allocation of economic resources, promoting the rationalization of industrial structure, further affecting the production and consumption areas, implementing the corresponding macroeconomic policies and achieving the national policy goals.