税收是国家财政收入的主要来源,也是国家实行宏观调控的一个重要经济杠杆。建立科学合理的税收结构、税收制度,实行规范的税收政策,对正确有效地调节国民收入再分配,促进生产要素流动,引导资源优化配置,扩大社会就业,推动经济持续健康增长,具有非常重要的意义。 Tax revenue is the main source of state revenue and also an important economic lever for the macro-control of the state. It is very important to establish a scientific and reasonable tax structure and taxation system and to implement a standardized taxation policy. It is very important to regulate the redistribution of national income correctly and effectively, to facilitate the flow of production factors, to guide the optimal allocation of resources, to promote social employment and to promote sustained and healthy economic growth significance.