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税收是国家财政收入的重要组成部分.当前,进一步认识我国社会主义税收的性质、任务及其重要地位,充分发挥税收的经济杠杆作用,对于促进国民经济的调整和发展,有着十分重要的意义.一、我国社会主义税收的性质和任务税收是国家为了实现其职能,以法律形式规定的标准向居民和经济组织强制地、无偿地征收实物或货币,取得财政收入的一种手段.列宁说过:“所谓赋税,就是国家不付任何报酬而向居民取得东西”(《列宁全集》第32卷人民出版社1958年版第275页).由此可见,税收是国家凭借政治权力参与国民收入分配和再分配的一种方式,它在社会再生产的四个环节(生产、分配、交换、消费)中,属于分配环节.我们社会主义国家的税收,是人民政府对劳动人民所创造的收入直接进行的一种有
Tax revenue is an important part of state revenue.At present, it is of great significance to further understand the nature, mission and important position of our socialist tax revenue and to give full play to the economic leverage of taxation in order to promote the readjustment and development of the national economy. I. The Nature and Mission of China’s Socialist Taxation Taxes are a means by which the state, in order to realize its functions, imposes real or monetary compulsory and unpaid levies on residents and economic organizations in order to obtain financial revenue on the basis of the standards set by law. : “The so-called taxation means that the state obtains something from the inhabitants without paying any remuneration.” (“Lenin’s Complete Works,” Vol.32, People’s Publishing House, 1958, p. 275) Thus it can be seen that the tax revenue is the result of the state’s participation in national income by political power A way of distribution and redistribution that is part of the distribution process in the four phases of social reproduction (production, distribution, exchange, consumption). The tax revenues of our socialist countries are directly generated by the people’s government for the working people There is a