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党的十四大确立了我国经济体制改革目标是建立社会主义市场经济体制。如何运用说收杠杆作用,促进社会主义市场经济的发育、建立和完善,是各级税各机关亟待研究和解决的重要课题。一、树立社会主义市场经济的税收新观念。税收工作既是一项具体的经济工作,同时又属于上层建筑范畴,为了适应计划经济模式向市场经
The 14th National Congress of the Communist Party of China established the goal of China’s economic structural reform to establish a socialist market economic system. How to use the role of lending leverage and promote the development, establishment and improvement of the socialist market economy is an important issue urgently needed to be studied and resolved by various levels of tax authorities. First, establish a new concept of taxation in the socialist market economy. Tax work is not only a specific economic work, but also belong to the category of superstructure, in order to adapt to the planned economy model to the market by