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税收,作为国家财政收入的重要手段,历来被各国政府所重视;税收作为国家调控经济活动的主要方式,经常被各国政府所采用。完善的税收制度,不仅是各国政府能力和成熟的标志,而且是取得经济发展的原因所在。一个成熟的政府一定会创制一个完善的税收制度。我国历来重视税收制度建设,我国的税收制度和税务机关,在我国社会主义建设的各个时期,都发挥了巨大的作用。现在,我国建立社会主义市场经济新体制的战略目标已经确定,以《中华人民共和国税收征管法》为核心的税收法律体系已经建立,我国的税收制度建设出现了前所未有的局面。笔者认为:我国税收制度建设的当务之急,是充分利用这一有利时机,全面加强税收法制建设、组织建设,制度建设,迅速构建一个适应社会主义市场经济发展要求的税收制度,为建立社会主义市场经济新体制提供牢固的、非常重要的税收制度保障,让税收制度为我国经济改革创造条件,为其他改革提供契机。
Taxes, as an important means of state revenue, have always been valued by governments of all countries. Taxes, as the main mode by which the state regulates economic activities, are often adopted by governments. A sound tax system is not only a sign of the capabilities and maturity of governments in various countries, but also the reason for economic development. A mature government will certainly create a sound tax system. Our country has always attached importance to the construction of the taxation system. Our country’s taxation system and taxation authorities have played a huge role in various periods in the socialist construction of our country. At present, the strategic goal of establishing a new socialist market economy system has been established. The tax legal system centered on the “Tax Administration Law of the People’s Republic of China” has been established and an unprecedented situation has emerged in the construction of China’s tax system. The author believes that the priority of our tax system construction is to make full use of this favorable opportunity to comprehensively strengthen the construction of the tax legal system, organize the construction and construction of the system so as to quickly establish a taxation system that meets the requirements of the development of the socialist market economy. In order to establish a socialist market economy The new system provides a solid and very important guarantee of the tax system so that the tax system can create the conditions for our economic reform and provide an opportunity for other reforms.