税收具有其他经济手段不可替代的组织收入、调控经济、监督管理职能 ,正确认识和充分发挥税收的职能作用 ,是当前国家经济生活中的一件大事。１９９９年以来 ,党中央、国务院总揽全局 ,果断决策 ,运用各种经济手段调控经济 ,扩大内需 ,鼓励投资及消费 ,抑制通货紧缩趋势 ,保持 Taxation has the irreplaceable organizational income, economic control, supervision and management functions of other economic means, correctly understanding and giving full play to the functions of taxation, and is currently a major event in the country’s economic life. Since 1999, the CPC Central Committee and the State Council have taken overall control of the overall situation, made decisive decisions, used various economic measures to control the economy, expanded domestic demand, encouraged investment and consumption, curbed the trend of deflation and maintained