本文讨论市场经济机制转换中政府职能变化引起的财税分配范围的相应变化以及如何规范国家与企业之间税收分配关系的问题,以便为改革和完善现行税制提供思路。 (一) 较之以往,社会主义市场经济的发展将会带来社会经济生活的某些实质性的变化。首先,以往的高度集权的计划体制将被间接宏观调控体制所取代。在新的体制下,政府不再通过行政命令直接干预企业,而是通过非指令性计划以及税收、利率、产业政策等经济杠杆来调节和规 This paper discusses the corresponding changes in the distribution of fiscal revenue caused by the changes of government functions in the process of market economic system transformation and how to standardize the tax distribution relations between countries and enterprises in order to provide ideas for reform and improvement of the current tax system. (A) Compared with the past, the development of the socialist market economy will bring about some substantive changes in social and economic life. First of all, the previous highly centralized planning system will be replaced by an indirect macro-control system. Under the new system, the government no longer intervenes directly with the executive orders but adjusts the rules through non-directive programs and economic levers such as tax revenue, interest rates and industrial policies