一当前,西方国家面对经济危机和通货膨胀等痫疾,通常把充分就业、物价稳定、长期经济增长、国际收支平衡、收入均等化和资源有效配置等,作为政府的经济政策目标。而税收调节则成为实现这些目标的极其重要的手段。西方国家运用税收杠杆调节经济,在不同时期,调节方向和重点都有所不同,归纳起来,主要有以下几个特点: At present, in the face of epilepsy such as economic crisis and inflation, the western countries usually take the full employment, price stability, long-term economic growth, balance of payments, income equalization and efficient allocation of resources as the government’s economic policy goals. Tax regulation is an extremely important means of achieving these goals. Western countries use tax leverage to regulate the economy, in different periods, the direction and focus of the adjustment are different, summed up, there are several main features: