Abstract: Tax policy is an outcome under the interaction of national economic administrative function and market economy,and it is one of the fundamental contents of national macroscopic readjustment and control.Tax law is a fundamental way to realize national tax policy,whose function is contained in its detailed content.Its most direct and fundamental function is,with its authority,to carry out the national tax policy.Essentially,to carry out tax law is to carry out tax policy.Presently,the frame of tax system in our country obviously cannot reflect the inner relationship between tax law and the national tax policy,so it is urgent to give a policy analysis to tax law so as to meet the demand of market economy.

Key words: tax policy, tax law, policy function