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加强税收工作是党的十四届五中全会精神的一个重要内容,它明确地提出了要继续完善税制改革,扩大税源基础,加强税收征管,调节社会分配,这为我们进一步做好税收工作,提出了明确的方向。社会主义的税收具有聚财、调节和监督三大职能,只有完善和充分发挥这三大职能,才能更好地为国民经济的持续、稳定、健康发展服务。一、积极发挥税收聚财职能。为国民经济的持续发展服务。税收是国家财政收入的主要来源,担负着积累国家建设资金的主要职能,目前税收收入占财政收入的90％以上,成为我国政治、经济、科教、文卫、国防等的经济后盾。但是,当前国家财力的总量
Strengthening taxation work is an important part of the spirit of the Fifth Plenary Session of the 14th CPC Central Committee. It clearly sets forth the need to continue perfecting the tax system reform, expanding the base of tax sources, strengthening tax collection and administration, and regulating social distribution. This will further improve our taxation work, Put forward a clear direction. Only by perfecting and giving full play to these three major functions, has the social tax revenue collected the three major functions of gathering wealth, adjusting and supervising so as to better serve the sustained, steady and healthy development of the national economy. First, give full play to tax revenue functions. Serve the sustainable development of the national economy. Taxation is the main source of state revenue and shoulders the major function of accumulating state funds. At present, tax revenue accounts for more than 90% of the fiscal revenue and has become the economic backing of our country’s politics, economy, science and education, culture and health and national defense. However, the current total amount of state financial resources