| Macro-control is one of the national basic economy functions, and is essential for market mechanisms due to natural flaws of the latter itself. Although there are miscellaneous methods can be used by nation on economy control, tax law still has its huge action space both in maintaining normal running of efficient market and resolving deep economic problems, with specific function on regulating economy, and the combination of law forcing and comprehensive regulation mechanisms. So optimizing the macro-control function of tax law will become one of ideal methods for government macro-economic regulation system. However, because of the restrictions by external experiment and flaws in tax law itself, the macro-control function of tax law has not achieved enough development, and will affect national overall macro-control effect finally. With more than 3 years being a member of WTO, China should make great efforts to change the obvious disharmony between tax law at present and market economy and the progress of rule by law. There are three main parts in the article: The first part is basic analysis on the macro-control function of tax law. AS we all known, tax law is a legal pattern of tax revenue which holds the function of macro-economic regulation, accordingly, tax law should also be provided with the function. The legal pattern of tax revenue integrates the economic and the law superiority, to make tax revenue lever more sensitive and powerful in the macro-economic regulation. Therefore, macro-control has been defined as a basic principle for tax law in the field of law. Different from other economic regulation methods such as finance, currency, and price, tax law macro-control has its own characters including standard, authority, universality, stability and directivity. Objects regulated by tax law are as follows: economic aggregate, also named as total supply and total demand; economic structure, including industrial structure, product mix, region economic structure, and ownership structure; distribution of revenue and wealth. In accordance, the regulating purpose is to ensure stable increasing of macro-economy, and make it true of effective resources allocation and fair income share. The macro-control of tax law is carried out mainly by regulating tax bearing, categories of taxes, tax items, tariff and preferential policy of tax revenue, and to exert the functions of "internal stabilizer"and "trade off"to realize regulation objectives above-mentioned. It should be sufficiently known of limitations such as time lag in tax law regulation by government during the course of macro-control. Foster strengths, circumvent weaknesses, improve macro-control level and realize the regulation objectives. The main content in the second part is to appraise and analyze the present state of tax law macro-control, furthermore bring forward basic ideas on strengthening and improving tax law regulation. There are very close interactions between legal system of tax revenue in member country and WTO principles on tariff concessions, national treatment, transparence, and unification of law systems, as one of member country of WTO, China should make present law system of tax revenue in accordance with international level as soon as possible. In additions, to fit the principles of market and rule of law defined by WTO, governments should adopt more indirect manners in macro-control, and exert sufficiently regulation function of tax law. This raises higher requirements for China national legislation for tax revenue, structure of tax system and preferential policy of tax revenue. In a word, the influence is fundamental, long-term and penetrated to our tax law as entering into WTO. However the present tax law system which was based on tax law reform in 1994, is far from to adapt to situation demand. The main problems in legislation of tax revenue are as follows: irrational allocation of tax revenue legislative power, non-standard legislative fashion of tax revenue, confused system pattern of tax law, unsound system of tax law, non-exact tax law contents, and no-connection between legislation of tax revenue and other laws. The main questions in structure of tax system include: the tax system running at present reflects badly the principles of fair tax bearing and national treatment, is unfit for principle of tax concessions, drives deficiently of economic development, exists converse regulation for sources allocation, and weakens seriously regulation function of personal income tax in income allocation; there are shortcomings such as objectives too widespread, methods too simply and managements too relaxed in tax revenue preferential. All these problems directly affect not only quality of administration according to laws and authority of tax law, but also exertion of tax law macro-control and effect of macro-control policy by nation. Facing to trend of integration with the global economy and objective reality of our socialist market economy being continuously sound and improved, the basic ideas for strengthening and improving tax law regulation involve four points: firstly, establishing an objective to adapt to integration with the global economy after entering into WTO, secondly, establishing an objective to fit demand by government regulation under sound market economy, thirdly, establishing an objective to suit period running rules of market economy, at last, realizing correctly and dealing with the relationship between tax revenue regulationand tax revenue neutrality. Countermeasures are available in the third part on optimizing the macro-control functions of tax law in china nowadays. Aiming to the problems existed, mostly important thing is to improve tax revenue legislation, and strengthen macro-control power of tax law. Tax revenue legalism principle is the most important basic principle in tax laws in every country. With the benefit of improving our tax revenue system, improving the authority of tax law and making macro-control of tax revenue have law to go by, it has great significance for us to introduce this principle into our tax revenue legislation and make sure its suitable status and action in our tax law system. For this purpose, we should reinforce the power of legislative organ, properly delegate partial power to local tax revenue legislation departments, improve law and rules of tax revenue, and confirm a set of scientific and perfect tax revenue system which includes basic law about tax revenue, substantive law about tax revenue, procedural law about tax revenue and organic law about tax revenue. Meanwhile, legislation efficiency and the level of law enforcement should been enhanced, and the time lag should been decreased in tax law regulation. Next, it is needed to adjust the present structure of tax law system, and the content s comprise that: regulating duty tariff and its structure, protecting the smooth development of immature industry internal, adjusting income tax system, accelerating the integration of income tax law between internal enterprises and foreign-capital enterprises, innovating personal income tax system, and enhancing the regulation function of income tax; reforming value-added tax at present, changing it from the form of producing to consuming; innovating consumption tax, enhancing its regulation ability in demand structure and adjustment in industry development; Otherwise, according to regulation purpose, properly collecting related new categories of taxes such as countervailing duty, social security tax, environmental protection tax, fuel oil tax, education tax, real estates tax, legacy tax and gift tax. Thirdly, tax revenue policy should been regulated, which includes as: adjusting tax revenue preferential policy according to the principles of national treatment and economic development demand; improving the related tax revenue policy on transnational corporations, international service trade, and electronic commerce; establishing quickly sound and modern tax revenue administration system, and raising the level of tax revenue administration; developing actively international harmonization and corporation in the field of tax revenue. |
