关于发挥税收在宏观经济治理中应有作用的思考  

On the Reflections on Enhancing the Role of Taxation in the Macroeconomic Governance

作　　者：胡怡建[1] 宫映华 李明蔚 HU Yijian;GONG Yinghua;LI Mingwei

机构地区：[1]上海财经大学公共政策与治理研究院 [2]上海国家会计学院教研部 [3]上海对外经贸大学党委学工部

出　　处：《税务研究》2025年第2期5-10,共6页TAXATION RESEARCH

摘　　要：宏观经济治理是国家运用经济、行政、法律等手段对宏观经济运行进行调控,从而实现经济总量平衡、结构优化的系统性制度安排。作为国家宏观经济治理体系的重要组成部分,税收要依据国家战略规划要求,围绕宏观经济治理目标,主要发挥推进全国统一大市场建设、高质量发展、高水平对外开放、宏观经济有效运行和持续增进人民福祉等方面的应有作用。同时,也要增强税收在宏观经济治理中的保障作用、坚实税收在宏观经济治理中的制度基础、提升税收在宏观经济治理中的治理能力和健全税收在宏观经济治理中的调控机制,为实现科学宏观经济调控、有效政府治理提供有力支撑。Macroeconomic governance refers to the comprehensive institutional arrangements through which the state uses economic,administrative,legal,and other instruments to regulate the operation of the macro economy,thereby achieving a balance in the overall economy and optimizing its structure.As a crucial component of the national macroeconomic governance system,taxation should align with national strategic planning and macroeconomic governance objectives to fulfill its essential functions.It should primarily play a key role in advancing the construction of a unified national market,facilitating high-quality development,enhancing high-level opening-up,ensuring the effective operation of the macro economy,and continuously improving the well-being of the people.Concurrently,it is essential to strengthen the supportive function of taxation in macroeconomic governance,solidify the institutional underpinnings of taxation,refine the governance capabilities of taxation,and optimize the regulatory mechanisms pertaining to taxation in macroeconomic management,thereby furnishing robust support for achieving scientific macroeconomic regulation and proficient governmental governance.

关 键 词：宏观经济治理 宏观调控 税收政策 税收治理 税制改革 

分 类 号：F12[经济管理—世界经济]