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一、社会主义市场经济,应加强税收法制建设。市场经济的法制是市场经济本质特征的反映。首先,市场经济是主体多元化的经济。各经济主体之间存在着复杂的产权关系、经营关系和交换关系。只有对这些复杂的经济关系加以法律规范,使各自的权、责、利明晰化,才能为市场经济的运行提供必要的前提。其次,市场经济是公平竞争的经济。公平竞争的秩序只有通过法律形式才能有效地确立并贯彻下去。第三,市场经济是契约化的经济。各种合同、信用,只有得到法律的确认,成为一种受法律保护的契约关系,才能有效地实现;第四,市场经济是宏观调控的经济。调控的手段尽管多种多样,只有在相应的法律保障下,
First, the socialist market economy should strengthen tax legal system. The legal system of market economy is a reflection of the essential characteristics of the market economy. First of all, the market economy is the main diversified economy. There are complex property rights, business relationships and exchange relationships among economic entities. Only by legalizing these complicated economic relations so that their respective powers, responsibilities and interests can be clarified can we provide necessary preconditions for the operation of a market economy. Second, the market economy is a fair competition economy. The order of fair competition can be effectively established and implemented only through legal forms. Third, the market economy is a contractual economy. All kinds of contracts and credits can only be effectively realized if they are confirmed by law and become contractual relationships protected by law. Fourth, a market economy is a macro-control economy. Although a variety of means of regulation and control, only under the corresponding legal protection,