我国加入WTO后，随着我国经济与全球经济的融合，对政府的宏观调控能力提出了更高要求。税收作为政府宏观调控的重要工具，如何应对国内国际经济环境的变化，更好地参与国家的宏观调控，谋求经济全球化的利益，是当前亟待研究的一项重要课题。一、税收调控面临经济全球化的全面 After China’s accession to the WTO, along with the integration of our country’s economy and the global economy, we put forward higher requirements on the government’s ability to control the macroeconomic. As an important tool for government macro-control, how to deal with the change of the domestic and international economic environment, how to better participate in the national macro-control and to seek the benefit of economic globalization is an important issue to be studied urgently. First, tax control is facing a comprehensive economic globalization