税收是我国财政收入的主要来源,也是调节经济健康运行的重要杠杆,与市场经济的发展有着密不可分的联系,调节经济是税收诸功能中最积极、最活跃、潜力最为深厚的功能.本文拟就加强税收在市场经济中调节的有关问题,谈几点粗浅认识.一、市场经济条件下税收调节的范围和层次(一)税收调节的范围.从税收调节经济的范围看,税收自产生之后,它就广泛地介入到 Tax revenue is the main source of fiscal revenue in our country. It is also an important lever to regulate the healthy operation of economy and is closely linked with the development of market economy. Regulating economy is the most active, active and most potential function of tax revenue functions. On the strengthening of tax regulation in the market economy, talk about a few superficial understanding First, under the conditions of market economy, the scope and level of tax adjustment (A) the scope of tax regulation From the scope of tax regulation of the economy, the tax since the birth , It is widely involved