How to give full play to the role of taxation in macroeconomic regulation and control

Tax law refers to the legal provisions on taxation, which is not only the basis for tax administration, but also the rules for tax economic activities. The tax law should not only ensure the implementation of taxation, but also promote the realization of taxation functions. (1) The tax law should clarify the scope and tax rate of the tax base, so that the tax line can be standardized.

2) The tax law should clearly stipulate the person responsible for tax collection, so that the tax behavior is orderly. (3) The tax law should clarify the types of taxes and the methods of collection, so as to rationalize tax behavior. (4) The tax law should clarify the time of payment and payment of taxes, so as to make tax behavior timely.

5) The tax law should clarify the illegal acts of taxation and the measures to deal with them, so as to make the tax behavior effective. (6) The tax law should be clear.

The means of regulation and control of taxation are as follows:

The sum total of economic, legal, and administrative measures taken by the state to achieve the objectives of fiscal policy. The choice of fiscal policy instruments is determined by the nature of fiscal policy and its objectives. Depending on the class nature and specific objectives of fiscal policy, the means adopted are also different.

Mainly, taxes, public expenditures (including fiscal subsidies), investment, public bonds, etc.

The functional role of taxation is mainly manifested in the following aspects:

1. Taxation is the main source of fiscal revenue. Organizing fiscal revenue is the basic function of taxation. Taxation has the characteristics of mandatory, gratuitous, and fixed, and the collection of fiscal revenue is stable and reliable.

This characteristic of taxation has made it the basic form of financial revenue for the world's leading organizations. At present, China's tax revenue accounts for more than 90% of the national fiscal revenue;

2. Taxation is an important means of regulating and controlling economic operation. The economy determines taxes, and taxes react on the economy. This not only reflects that the economy is the best of taxation, but also reflects the regulatory role of taxation in the economy.

As an economic lever, taxation affects the economic interests of members of society through means such as tax increases, tax reductions and exemptions, guides the economic behavior of enterprises and individuals, and has an impact on resource allocation and social and economic development, so as to achieve the purpose of regulating and controlling economic operation. ** The use of taxation means can not only adjust the macroeconomic aggregate, but also adjust the economic structure.

Legal basisArticle 25 of the Law of the People's Republic of China on the Administration of Tax Collection.

Taxpayers must truthfully file tax returns and submit tax returns, financial accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the declaration deadline and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations.

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The tax law is to promote and ensure the realization of the function of tax regulation and control through the following measures: tax legislation, to ensure that tax regulation and control is established on the basis of the rule of law. Tax law enforcement promotes and guarantees the realization of tax regulation and control functions from the perspective of tax law enforcement and law-abiding.

The serious and radical handling of tax violations will enhance the authority of the tax law and the credibility of tax law enforcement. I hope my fluid socks can help you!