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前言中国正在进行经济改革,开始从过去由中央统筹的公有制经济向开放的市场经济转移,从现在的趋势来看,以后肯定会出现多种形式的所有制。因此,政府的收入将不能像以往一样单纯用征调企业利润的办法,而必须像大多数其他国家一样,要用征税的办法来取得。而且,当商品经济逐渐发达时,税制可以成为政府用来调节经济的一种重要手段。所以在讨论经济改革的同时,研
Foreword China is in the process of carrying out economic reforms and has begun to shift from a public-owned economy co-ordinated by the central government to an open market economy. From the current trends, it is clear that there will be various forms of ownership in the future. Therefore, the revenue of the government will not simply be used as a means of reconstructing corporate profits, as it has done in the past, but must, like most other countries, be taxed. Moreover, when the commodity economy is gradually developed, the tax system can become an important instrument used by the government to regulate the economy. So while discussing economic reforms, research