本文对20世纪30年代以来的世界税收实践进行考察,认为由于社会经济发展矛盾的转换和制度变迁,税收调控处于以经济总量和结构为重点,转向以经济质量为重点的演进之中。同时指出,在经济高速发展的过程中,资源约束与发展的不平衡性及收入差距过大等问题,已成为我国经济可持续发展的主要矛盾,并提出了优化和健全税收质量调控机制的政策建议。 This article examines the tax practice in the world since the 1930s and argues that due to the transformation of social and economic contradictions and institutional changes, tax control is focused on the total economic output and structure, and the transition to the economic quality-oriented evolution. At the same time, he pointed out: In the process of rapid economic development, the imbalance between resource constraints and development and the excessively large income gap have become the major contradictions in the sustainable development of China’s economy. Policies are put forward to optimize and perfect the regulatory mechanism for tax revenue Suggest.