财政在宏观调节中的作用表现在许多方面,如通过计划、经济、行政、法律等手段调节积累和消费的比例关系;调节各生产要素的分配以及由此形成的产业结构;调节国家、企业、个人三者的经济利益关系等等。尤其是税收这个经济杠杆,它具有多方面的调节功能,如产品税可以调节生产的品种、数量,鼓励或 The role of finance in macroeconomic regulation is manifested in many aspects. For example, the proportional relationship between accumulation and consumption can be adjusted through such means as planning, economy, administration and law; the distribution of various factors of production and the industrial structure formed thereby can be adjusted; the state, The economic interests of the three individuals and so on. In particular, the economic lever of tax revenue, it has a wide range of regulatory functions, such as product tax can regulate the production of varieties, quantity, encouragement or