在市场经济体制下,对社会资源配置起决定性作用的因素是市场调节,但在以利润最大化为根本宗旨的利益驱动下,存在着盲目调节与逆向引导的弱点,因此,国家必须进行宏观干预和调控,税收是市场经济中最有力的少数几个调控手段之一。税收的调节作用,一万面是通过税种税目税率的设计来完成;另一方面是通过有的放矢的减免税。税种税目税率一经立法确定,在一定时期内将保持相对稳定,它不可以朝今夕改,经常变动和调整,否则既无法律的严肃性和稳定性可言,又对经济发展十分不利,因此从税种税目税率立 Under the market economy system, the factor that plays a decisive role in the allocation of social resources is the market regulation. However, due to the profit driven by the profit maximization as the fundamental purpose, there exists the weakness of blind adjustment and reverse guidance. Therefore, the state must make macro-intervention And regulation and control, taxation is one of the few potent regulatory measures in a market economy. The regulatory role of tax revenue, 10,000 taxpayers through the design of tax rates to complete; the other hand, through the targeted tax relief. As soon as the tax rate of tax and taxation is set by legislation, it will remain relatively stable for a certain period of time. It can not be changed, changed and adjusted regularly. Otherwise, there is neither legal seriousness nor stability at all, and it is also unfavorable to economic development. Therefore, from Tax types tax rate legislation