一般地说,税收具有组织财政收入、调节经济和监督经济三大职能,习惯上简称为财政职能、调节职能和监督职能。在这三项职能中,财政职能和监督职能是在税收实现过程中与税收活动几乎是同步发生的,因而易于被人们理解和接受。而调节职能则不然,由于它以潜在的形式存在,发挥作用又是迂迴的、双向的,就不易被人理解和接受。但 Generally speaking, the tax has the three functions of organizing the financial revenue, regulating the economy and supervising the economy. It is customarily referred to as the fiscal function, the regulatory function and the supervisory function. Among these three functions, the fiscal function and supervisory function occur almost simultaneously with the tax activities in the process of tax realization, and are therefore easily understood and accepted by people. The regulatory function is not, because it exists in a potential form, play a role is roundabout, two-way, it is not easy to understand and accept. but