近几年,税务部门开展了广泛的税收促产活动,为拓宽税收杠杆的调节领域作了初步的尝试.但促产的宏观效益很不理想,税收调节功能和聚财功能的相互掣肘还进一步加剧了财政困难.由此看来,正确选择税收促产的政策基点,以保证税收功能的充分发挥,是值得财税工作者深入探讨的问题.本文试对此作一全面分析,希望对规范税收促产有所裨益.一、税收促产理论分析 In recent years, the tax department has carried out a wide range of tax-promoting activities and made preliminary attempts to broaden the regulatory field of tax levies, but the macroscopic benefits of promoting production are not satisfactory. The mutual restraints between the tax-adjusting function and the wealth-collecting function further Exacerbated the financial difficulties.Thus, the correct choice of tax policy to promote the policy base in order to ensure the full development of tax functions, it is worth the tax and tax workers in-depth discussion.This paper tries to make a comprehensive analysis, hoping to standardize tax revenue Pro-production benefits. First, the theoretical analysis of tax pro-production