当前,我国城乡之间、地区之间、不同利益群体之间存在着矛盾,作为国家财政收入和政府宏观调控体系重要组成部分的税收在构建社会主义和谐社会中的作用是不可替代的。笔者认为,目前税收政策的制定宜侧重解决那些制约和谐社会构建中的难点和热点问题,从支持经济增长更多地转移到 At present, there are contradictions between the urban and rural areas in China, between regions and different interest groups. The role of the tax as an important part of state financial revenue and government macro-control system in the construction of a harmonious socialist society is irreplaceable. The author believes that the current formulation of tax policies should focus on solving the difficulties and hot issues that constrain the construction of a harmonious society, from supporting more economic growth to