税收是政府调节经济的一个重要方面。第一,税收是组织财政收入的最主要形式,其税收总规模及其增长速度,在很大程度上决定着政府实施经济调节的广度、深度和力度,决定其实施调节的有效性。第二,税收本身即具有调节经济的性质和职能。首先,通过税收立法,对生产、 Taxation is an important aspect of the government regulating the economy. First, tax revenue is the most important form of financial revenue. The total tax revenue and its growth rate largely determine the breadth, depth and intensity of the government’s economic adjustment and determine the effectiveness of its implementation. Second, the tax itself has the nature and function of regulating the economy. First of all, through tax legislation, the production,