社会主义市场经济体制的确立，对税收调控职能提出了一系列迫切要求：企业转换经营机制、走向市场，必须辅之以税收，规范企业的分配关系，促进企业间的平等竞争；市场体系有秩序的发育，市场机制有规律的运行．要求包括税收在内的国家宏观调控的规范；宏观管理方式由“指令型 The establishment of the socialist market economic system has put forward a series of urgent requirements on the tax regulatory function. Enterprises should change their operating mechanism to the market and must be supplemented with taxation to regulate the distribution of enterprises so as to promote equal competition among enterprises. The orderly market system The development of the market mechanism of regular operation. Requirements including taxes, including the macro-control norms; macro-management approach from the "command type