试论税收经费的来源与管理──兼谈完善税收经费考核指标邵承武我国的税收事业经过了４０多年来的艰苦创业，一个科学的社会主义税收理论体系已逐步形成。经过１９９４年工商税制全面的结构性改革和税务机构的分设，一个适应社会主义市场经济要求的税收制度已经初步建立，... On the Sources and Management of Tax Funds ─ ─ On Improving the Targets for Checking Tax Expenses Shao Chengwu The Tax Business in Our Country After more than 40 years of arduous pioneering, a scientific theory system of socialist tax revenue has been gradually formed. After a comprehensive structural reform of the industrial and commercial tax system in 1994 and the separation of tax authorities, a tax system that meets the requirements of a socialist market economy has been initially established, ...