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社会主义有计划的商品经济新秩序,总体上说应当是“国家调节市场,市场引导企业”。在这一模式中,一方面,企业将作为相对独立的商品生产者和经营者,活跃在以市场为中心的经济舞台上;另一方面,国家对企业的调控将改变过去那种单纯依靠行政指令的直接干预方式,代之以各种经济的、法律的间接干预方式。税收作为调控国民经济运行的重要杠杆,必然被赋予更为丰富的内容。首先,它将担负起在一
The planned socialist market economy with a new order of goods economy as a whole should be “the state regulates the market and the market guides the enterprises.” In this model, on the one hand, the enterprise will be active as a relatively independent commodity producer and operator in the market-centered economic arena. On the other hand, the state’s regulation of enterprises will change the past reliance on administrative Directive direct intervention, replaced by a variety of economic, legal indirect intervention. As an important lever for regulating the operation of the national economy, tax revenue must be given a richer content. First, it will take on one