社会主义税收体系的客观要求社会主义税收是国家参与国民收入分配和再分配的重要工具,具有三个主要职能:一是积累资金的职能;二是调节经济的职能;三是反映和监督的职能。其中,调节经济活动的职能在现阶段显得更为重要。因为在商品经济条件下,价值规律既有促进生产发展、提高劳动生产率、推动技术进步的积极作用,但又有可能产生一些消极影响。为 Objective Requirements of Socialist Tax System Socialist taxation is an important tool for the state to participate in the distribution and redistribution of national income. It has three main functions: one is to accumulate funds; the other is to regulate economic functions; the other is to reflect and supervise functions . Among them, the function of economic regulation is even more important at this stage. Because under the conditions of commodity economy, the law of value has the positive effect of promoting the development of production, raising labor productivity and promoting technological progress, but it may also have some negative effects. for