略论税收在市场经济中的全新地位、问题及对策

Wholy-New Status of Tax Revenue on Market Economy and Its Counters-measures

在市场经济条件下 ,特别是在中国加入WTO后 ,税收不仅具有组织财政收入的功能。税收作为重要的经济杠杆 ,其具有促进生产 ,调节资源配制的功能逐渐显现出来。因此 ,税收在社会主义市场经济中的全新地位 ,应得到加强。必须深化税收本身的改革 ,深化经济环境的配套改革 。

Tax revenue has increased financial more imcome than before on the condition of market economy especially since joining WTO.As an important economic lever,tax revenue has functions of promoting productivity anel adjusting resource allocation.Consequently we should place emphasis on wholy new status of tax revenue over market economy,deepen the reform of tax revenue itself and related reform of economy circumstance,exert fully the functions of tax revenue in socialism market economy.