At this stage, the role of taxation is mainly manifested in the following aspects:
1. Taxation is the main form and tool of national organization's fiscal revenue. Taxation plays an important role in ensuring and realizing fiscal revenue. Because taxation is compulsory, free and fixed, it can ensure the stability of income.
2. Taxation is one of the important levers for the state to regulate the economy. The state can regulate social production, exchange, distribution and consumption through the setting of tax categories and the provisions on tax items, tax rates, tax increase or tax reduction and exemption, and promote the healthy development of social economy.