目前,我国经济体制改革的重要任务之一,是要把经济体制从产品分配型转向商品交换的市场机制型,由直接控制转向间接控制。然而,要真正实现这种转变,并不是一件容易之事,处理不好,就会出现新旧交替过程中的某种“真空”状态,导致经济生活中的矛盾和紊乱。为此,利用财政手段和金融手段,充分发挥税收、利率的间接控制的杠杆作用是极为重要的,也是切实可行的。这是因为: 从税收的作用来看,税收具有调节分配的职能,税收可以调节、控制社会的生产、 At present, one of the important tasks of China’s economic reform is to shift the direct control over the economic mechanism from the product distribution to the market mechanism for commodity exchange. However, to truly realize this transformation is not an easy task. If it is not handled properly, there will be some kind of “vacuum” in the process of new and old alternations, leading to contradictions and disorders in economic life. For this reason, it is extremely important and practicable to leverage the financial instruments and financial instruments to give full play to the leverage of indirect control of taxation and interest rates. This is because: From the perspective of taxation, taxation has the function of regulating distribution, taxation can be regulated, control of social production,