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搞好宏观调控，是政府的重要职能．同时也是处于转轨时期政府职能急需调整并日益强化的一个重要方面。税收调控作为政府宏观调控体系的一个有机组成部分，在社会经济生活中的地位和作用日渐突出，如何在进一步完善和深化税收改革的过程中，协调处理好税收调控面临的内外制约因?
To do a good job of macroeconomic regulation and control is an important function of the government. It is also an important aspect that government functions are urgently needed to be adjusted and increasingly strengthened during the transitional period. As an integral part of the government’s macro-control system, tax regulation has become increasingly prominent in the social and economic life. How to coordinate and handle the internal and external constraints facing tax control in the process of further improving and deepening tax reform?