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当前,我国每年的税收收入已超过财政总收入的95%,成为“税收国家”。税收在国家经济生活中的作用日益突出。它不仅是国家财政收入的重要保障,更成为国家介入市场运行,对市场运行进行全面干预的重要手段。政府根据经济形势的变化,制定相应的税收政策对各种经济因素进行引导,优化资源配置。财政税收政策作为重要的宏观调控措施,对熨平经济运行周期,纠正市场失灵发挥着重要的作用。但财政税收政策往往根据经济形势的变化而制定、实施,这必然部分改变税法的规定,影响税法的实施效果。税法是侵
At present, China’s annual tax revenue has exceeded 95% of the total fiscal revenue and has become the “tax country.” Taxation has become increasingly prominent in the country’s economic life. It is not only an important guarantee for the country’s financial revenue, but also an important means for the state to intervene in the operation of the market and conduct a comprehensive intervention in the operation of the market. According to the changes in the economic situation, the government formulates corresponding tax policies to guide various economic factors and optimize the allocation of resources. Fiscal and taxation policies, as important macro-control measures, play an important role in ironing out the economic cycle and correcting market failures. However, fiscal and taxation policies are often formulated and implemented in light of changes in the economic situation, which inevitably partially change the provisions of tax law and affect the implementation of the tax law. Tax law is invasion