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治理经济环境,整顿经济秩序,是发展有计划商品经济的必然要求,也是止当前通货膨胀的必要措施。由于税收是国家进行宏观调控的重要手段之一,它既是经济范畴,又是法律范畴,集法律性、行政性、经济性诸特征于一身,又是从全局经济利益考虑出发,因此,在建立社会主义商品经济新秩序中,税收的地位和作用更加引人注目。而要正确地发挥税收的宏观调控作用,关键在于整顿好税收秩序和深化税制改革。
To govern the economic environment and rectify the economic order are the necessary requirements for the development of a planned commodity economy and the necessary measures for ending the present inflation. Since taxation is one of the most important means for the state to carry out macroeconomic regulation and control, it is not only an economic category but also a legal category, combining legal, administrative and economic characteristics and starting from the consideration of overall economic interests. Therefore, In the new socialist economic order, the status and role of taxation are even more noticeable. However, to properly exert the macro-control role of tax revenue, the key lies in rectifying the tax order and deepening the tax reform.