Macro view on taxation means to "define" taxation properly according to the correlation and interaction between tax and other facts so that taxation can play its due roles in the course of economic and social development. Taxation is one form of state revenues to be financed by the government. In the government's revenue and expenditure system, taxation stays at the side of state revenue. Taxation's function to promote continuous, steady economic development is also called the macro regulation function, which means that tax can promote continuous, steady economic development. From the planned economy to the market economy, the economic system environment has changed, and the explanation about taxation has also been corrected. Taxation and its operation rules should keep pace with the times, i.e. it should be adjusted pursuant to the changing economic environment. Tax users' ideas and behaviors about taxation not only influence taxpayers but also tax leviers' ideas and behaviors about taxation.