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1、当前税收调控面临的约束与政策选择（Restrictionandpolicychoiceofcurrenttaxcontrol）RestrictionandpolicychoiceofcurrenttaxcontrolRestraintandpolicychoiceofcurrenttaxcontrol2008-12-2015:11:20Sincethemarketreform,everyphenomenoninoureconomiclifehasbeenemphasized,andthemacro-controlhasbeenstressedandimplemented.It
2、shouldbesaidthatthehigherthemarketlevel,themoreemphasisonmacroeconomicregulationandcontrolofeconomicregulationandeconomicregulationofindirectregulation,thatis,market-orientedregulationandcontrol.Butinfact,since1998Chinabegantoactivelyimplementmacro-controlfiscalpolicyprimarilyfordirectregul
3、ationandmacro-controlin20043,beginninginApriltopreventtheeconomyfromoverheatingisthemainadministrativeregulationoflandcontrol,creditcontrol".ThisshowsthatChina'smacro-controlhasnotbeenmarket-oriented,indirecteconomicregulationandcontrolbased.Thereasonisthat,asfarastaxationisconcerned,itsmac
4、rocontrolrolestillfacesthefollowingmajorconstraintsorobstacles.1.,thedegreeofmarketizationneedsfurtherimprovement.Sincethereformandopeningtotheoutsideworld,themarketizationofourcountryhasbeencontinuouslyimproved.Itsbasicperformance:first,non-.Therapiddevelopmentofeconomy,theproportionofstat
5、e-ownedeconomyisrising,withpublicownershipasthemainbodyandthecommondevelopmentofmultiownershipeconomyinitiallyformed;twoisthesignificantprogressmadeinthereformofstate-ownedenterprises,themajorityoflargeandmedium-sizedstate-ownedenterprisestoestablishamodernenterprisesystem,alargepartofsmall
6、state-ownedenterprisescarriedoutreform;threeisthedecisivevictorythepricereform,capitalandlabormarketscaleandperfect;fouristomeettherequirementofmarketeconomy,fiscalandfinancialreformplanhasalreadyachievedamajorbreakthrough,themacroframeworkofregulationsystemestablishment.Therefore,China'sMi
7、nistryofCommerceissuedthe"2003Chinesemarketeconomicdevelopmentreport"thatin2001thedevelopmentofthemarketeconomyChinesedegreehasreached69%,indicatingthatafterthereforminrecentyears,Chinahasbecomeamarketeconomy.Butthisfigurealsotellsus,ourcountrymarketleve
