论税收宏观调控质量问题□敖汀张紫东一税收调控质量，是指政府运用税收政策和税收手段组织、调节、控制、监督社会经济活动的优劣程度。随着经济、社会发展以及政府调控经济方式的转变，现代税收调控的地位作用日显重要，调控机制亦日益完善。然而正象企业“以质量求生存... On the macro-control tax quality problems □ Ao-Ting Zhang Zidong tax control quality, is the government tax policy and tax instruments to organize, regulate, control, supervise the social economic activities of the merits. With the economic and social development as well as the changes in the economic mode of government regulation and control, the role of modern tax control plays an increasingly important role and the regulatory mechanism is also increasingly improved. However, just as enterprises "survive by quality ...