论文部分内容阅读
党的十四大提出建立社会主义市场经济体制的目标,为实现这一目标,中央将要对一些基本问题作出重大决策。在此之际,深圳市税务局邀请诸位专家学者、教授,在这里共同研究社会主义市场经济与税收问题,探讨特区税制改革的方向,我认为很有必要,这是对特区税收工作的一个极大促进。从去年初邓小平同志南巡重要谈话之后,到十四大明确提出以社会主义市场经济作为我们今后经济体制改革的目标和模式,这是理论上的突破,也是实践中的创举。搞社会主义市场经济,在人类历史上也是前无古人的。社会王义市场经济这个提法,准确地讲,是在社会主义条件下搞市场经济。
The 14th CPC Congress put forward the goal of establishing a socialist market economic system. To achieve this goal, the Central Government will make major decisions on some basic issues. On this occasion, Shenzhen Municipal Inland Revenue Department invited experts, scholars and professors to study the issue of socialist market economy and taxation here and explore the direction of tax reform in the SAR. This is necessary. This is a very important task for the taxation work in the SAR Great promotion. After Comrade Deng Xiaoping made an important talk in the southern tour early last year, he explicitly proposed to the 14th National Congress that using the socialist market economy as our goal and mode of economic restructuring in the future is a theoretical breakthrough and a pioneering act in practice. To engage in a socialist market economy is also unprecedented in human history. The term “market economy” refers to the market economy under the conditions of socialism.