税收对经济的调节作用有限,而作为我国税收调控手段之一的税收优惠政策又存在诸多弊端,导致运用税收手段来治理低水平的重复建设的效果有限。为此,新一轮的税制改革应有利于市场机制基础功能的完善,而不是简单地替代市场去发挥作用。 Tax regulation on economy is limited, and tax incentives as one of the tax control measures in our country there are many drawbacks, resulting in the use of tax means to control the low level of duplication of construction has limited effectiveness. Therefore, the new round of tax reform should be conducive to improving the basic functions of the market mechanism, rather than simply replacing the market to play a role.