对于宏观经济中的投资结构不合理,投资规模膨胀的问题,在进一步深化改革的情况下,国家只有采取间接手段进行调控才能奏效,即采取经济的手段进行调节、控制和引导。经济手段包括税收、价格和信贷等手段,对宏观经济的调节、控制,单纯采用一种手段是不行的,必须相互配合、协调行动,各自发挥特长,才能达到目的。在诸多的经济手段中,税收的作用是不容忽视的。但我国目前的税收体制存在着许多缺陷,需要加以改进,才能较好地完成其任务。引导投资方向,控制投资结构。税收对投资的引导作用,可通过对不同行业征收有区别的所得税体现出来。但是,现行的所得税率是按全民、集体、个体、外资等经济性质划分的,不同的经济性质适用不同的所得税率。这种结构的所得税率违背了公平税负、鼓励竞争的原则,也 In the case of an irrational investment structure in the macroeconomy and an expansion of the scale of investment, the state can only work by adopting indirect means to regulate and control it, that is, using economic means to regulate, control and guide the issue. Economic instruments, including taxes, prices and credit, will not work for the regulation and control of the macroeconomy by merely adopting one measure. We must work together to coordinate our actions and take full advantage of each to achieve our goals. In many economic instruments, the role of taxation can not be ignored. However, the current tax system in our country has many flaws and needs to be improved in order to accomplish its task well. Guide the investment direction and control the investment structure. The guiding role of tax on investment can be reflected by imposing a differentiated income tax on different industries. However, the current income tax rate is divided according to the economic nature of the whole people, collectives, individuals and foreign funds, and different economic characteristics apply to different income tax rates. The income tax rate of such a structure violates the principle of fair tax burden and encourages competition, too