经济是税收的基础，税收反过来促进经济的发展。近年来税收的筹集资金、调节经济的职能作用日益明显。目前国家的产业结构调整又有重大的举措，体现着丰富的经济思想。如国家从主要依靠财政政策转入依靠财税、物价、金融综合调整；由主要依靠政府投资推动，转向既扩大政府投资 Economy is the basis of tax revenue, which in turn promotes economic development. In recent years, tax collection of funds, the role of economic regulation increasingly obvious. At present, the country’s industrial restructuring has major measures and embodies the rich economic thinking. For instance, the state relied mainly on fiscal policy to rely on fiscal and taxation, price adjustment and comprehensive financial adjustment. It relied mainly on government investment to shift to expanding government investment