税收目的再探

Another Probe into the purpose of Taxation

社会主义税收的根本目的应该是促进生产力的高速发展 ,税收立法、执法、司法及各项工作均应以此为出发点。正确认识这一观点 ,有利于培养国民良好的纳税意识 ,有利于保护和涵养税源 ,有利于财政收入的稳步增长。

The basic purpose of socialist taxation is to promote the rapid development of productivity. The ideas of 'Production Theory' is beneficial to the cilizens' cerrect understanding of taxation, to the strengthening of tax-paying consciousness, to the protection of tax source and to the Ateady increase of financial income.