陈云的税收思想初探

Elementary Discussion on the Revenue Ideas of Chen Yun

主要研究了陈云的税收思想。陈云主张要增产节约,税收的安排使用要分清主次,要从思想上、组织上和制度上加强税收职能,积极推进税收体制改革,要以民为本,服务民生,实事求是。

The paper is a research on chen Yun＇s revenue idea. Chen Yun held that we should increase production and save in tax earning, make sure primary and secondary in tax impose, exert himself to reinforcing revenue function from ideology,organie and system,apply himself to pushing tax system reform, finally stay in putting the people fundamental and serve the people＇s livelihood. Chen Yun＇s revenue idea has realistic and far-reaching meaning for us to finish tax work, form scientific revenue thought and realize harmonious revenue.