社会主义市场经济条件下税务促产工作的再思考

Reflection on Promoting Enterprise Production by Tax under the Socialist Market Economic Conditions

在社会主义市场经济条件下，税务促产工作要由“保姆式”的微现促产向宏观促产转变，由减税让利“给好处”促产向政策信息促产转变，由参与企业事务向参与企业财务经营管理促产转变；要树立宏观调控观念、依法治税观念和促进公平竞争观念；要侧重采取政策促产、信息促产和管理促产三种促产形式。

Abstract Under the socialist market economic conditions, promoting enterprise production by tax should change from promoting enterprise production by microstructure into the one by macrostructure, from promoting enterprise production by concession into the one by policy infor mation, from promoting enterprise production by participating enterprise affaires into the one by financial operation and management. Some senses should be formed,such as macroadjustment and macrocontrol, tax controlled by law and fair competition. We should lay particular emphasis on promoting enterprise production by policy, by information and by management.