经济全球化下税收调控职能作用的体现与拓展（With the development of tax regulation function under economic globalization）.docVIP

经济全球化下税收调控职能作用的体现与拓展（With the development of tax regulation function under economic globalization） With the development of tax regulation function under economic globalization Under the economic globalization reflect the tax regulation function and development of 2008-12-20 15:15:16 After Chinas accession to WTO, as Chinas economic integration with the global economy, put forward higher requirements on the governments macro-control ability. The tax revenue as an important tool of government macro regulation and control, how to deal with the change of domestic and international economic environment, to better participate in the national macro-control, to seek the benefits of globalization, is one of the important topic. First, tax regulation facing the overall challenges of economic globalization Economic globalization is the mainstream of world economic development, which restricts the development of world economy and society, also will have a profound impact on Chinas economic development and tax, put forward new challenges to Chinas macro tax. (a) tax regulation to more services to multiple social and economic development goals Traditionally, Chinese tax regulation is relatively simple, mainly focused on ensuring fiscal revenue and adjusting income distribution. Countries in the use of tax policy to regulate the economy, basically is a kind of autonomous behavior. Under the background of economic globalization, mobility of factors such as capital and technology occupy different endowment, resulting in the difference of economic development level of countries and regions is more obvious; the education of science and technology is becoming the key factors influencing the competitiveness; the protection of national resources and the ecological environment, sustainable development has become the consensus of governments. This indicates that the economic globalization of the economic environment of sovereign state change, will inevitably affect the tax regulation goal.