西方税制改革的主旋律就是税收不要干预市场经济的运行,太多的激励和奖惩将会破坏市场竞争的作用,即税收要中性化。在这一指导思想的作用下,西方税制改革向着低税率、少优惠、严管理的方向发展。这种思想对我国理论界也产生了较大影响。 税收调控就是有效的外部力量之一。税收的操作主体是国家,因而税收政策的制定及其运用体现着国家的宏观目标与偏好,从而国家运用税收引导经济发展,调节经济运行时,有着其他各种经济手段所无法比拟的调控力,直接有效,强制规范,成为国家调控经济的重要手段。在调控国民经济总量的同时,还可以通过税种的选择、税率的变动、税收优惠等形式,促进产业结构的合理化,实现国家的政策目 The main theme of the western tax reform is that tax revenue should not interfere with the operation of the market economy. Too much incentives and rewards and punishments will undermine the role of market competition, ie tax revenues should be neutralized. Under the guidance of this guiding principle, the reform of the western taxation system has been directed toward a low tax rate, less preferential treatment and strict management. This kind of thinking has also had a great influence on the theoretical circles of our country. Tax regulation is one of the effective external forces. Therefore, the formulation and application of taxation policies embody the macroeconomic goals and preferences of the country. Therefore, when the state uses tax revenue to guide economic development and adjust economic operations, it has unmatched control power by various other economic instruments, Directly effective, mandatory norms, become the country’s economic control an important means. While controlling the total amount of the national economy, we can also promote the rationalization of the industrial structure through the selection of tax types, changes in tax rates, and preferential tax treatments, so as to achieve the goal of national policies