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党的十四大提出,我国经济体制改革的目标是建立社会主义市场经济。作为国家经济制度重要组成部分的税收制度,必然要随之进行相应的改革,充分发挥税收在宏观调控中的经济杠杆作用。
The 14th National Party Congress proposed that the goal of China’s economic restructuring should be to establish a socialist market economy. As an important part of the national economic system, the tax system will inevitably follow the corresponding reforms, give full play to the tax revenue in macroeconomic regulation and control of the economic leverage.