On The Tax System The Role Of Macro-control Method And Perfect

Tax laws as a government to overcome market failures to address the financial crisis, one of the important macro-control measures designed to ensure the maximization of social public interests, to achieve optimum allocation of resources. "On the tax system in the macro-control law, the role and improve the" a text, mainly through the following three-part analysis, demonstration, and tax system in the macro-control law, the function, role, and its existing problems and improve the ways.The first chapter an overview of China's tax system, in the Analysis of a clear relationship between taxes and tax law, on the basis of China's tax system, the composition and function of the corresponding analysis. With the subject of the article, this article focus on the tax system law, tax levied for the substantive law of the composition and functional role. The purpose is to accurately grasp the tax system, the composition, functions, discussed below tax system in the macro-control role of the law has laid the theoretical basis for the corresponding provision of the corresponding proof tool.Chapter II tax system in the role of macro-control law, Discrimination, on the macro-control law, the basic theory of tax system in the macro-control law, the role of the corresponding clear, demonstration. Below, our aim is to reveal the tax system in the macro-control problems in the law to carry out perfect, provide an objective, scientific evaluation criteria and the corresponding theoretical basis.Chapter III of the problems of China's tax system and improvement, through our tax system and the macro-control law as an important part in overcoming the market failures to deal with the financial crisis, to protect the national economy's sustained, stable and coordinated development of the role of macroeconomic regulation and control exists in the problem and introduce the corresponding perfect way. China's current tax system in macroeconomic regulation and control are the major problem is that the tax regulation and tax-neutral concept is unclear, tax system, the scope of the law where legislative power is unknown, lack of recognition of the limitations of tax policy in three areas. China's tax system for the problems, the authors proposed to improve the tax system should focus on the following three aspects: First, the concept and to strengthen tax neutrality principle, establish the concept of a limited tax regulation; two are clear tax system and improve the basic Principles, the development tax the Basic Law to clearly define the principle of local tax legislation, authority, scope; 3 is a correct understanding of tax policy and tax law relationship.Final adoption in October 2008 since the U.S. subprime mortgage crisis in response to China's national economy stable, coordinated and sustainable development of the impact of the Government, through the tax system to adjust the system to improve, using a large number of tax policy for macroeconomic regulation and control and achieved good economic results examples reveal our tax system and its tax policy coordination, rational use of macroeconomic regulation and control the important role of the law.