财税政策具有经济调节和社会发展调节两大功能。运用财政支出和税收手段限制资源的不合理使用是西方发达国家普遍的做法。目前我国已经转轨到市场经济,直接的行政管制对社会生产和消费活动的约束力失去了制度基础,财税政策因之成为调节社 Fiscal and tax policies have two major functions: economic regulation and social development regulation. It is a common practice in western developed countries to restrict the irrational use of resources by means of fiscal expenditure and taxation. At present, our country has been transformed to a market economy. Direct administrative control has lost its institutional foundation for the binding force of social production and consumption activities. As a result, the fiscal and taxation policies have become the main body of regulatory agencies