社会主义税收是一种特殊的经济分配关系林涛舟在社会主义市场经济条件下，税收分配结构的调整和优化，既是税收实践中的重要工作，又是经济理论研究中的重要课题。在传统的经济理论中，人们往往从财政是上层建筑这一角度出发，把税收分配看成纯粹的政治权力分配。其实，这... Socialist Taxation Is A Special Relationship Between Economic Distributions Lin Taozhou The adjustment and optimization of the tax distribution structure under the socialist market economy is not only an important task in taxation practice but also an important issue in the study of economic theory. In traditional economic theory, people tend to regard tax distribution as purely political power distribution from the perspective of finance as superstructure. Actually, this ...