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(一)党的第八次全国代表大会指出,党从我国特点出发,实行发展社会主义经济和用和平的方法改造包括资本主义工商业在内的旧经济的政策,这个政策是我国税收政策和税制建设的基本出发点。开国以来的税收工作,在“谁战胜谁”的斗争中,在发展社会主义经济和改造旧经济的斗争中,完成了自己的使命,并且获得不少经验。根据党在过渡时期的总路线,我们在税收政策上,一方面采取保护与发展社会
(1) The Party’s Eighth National Congress pointed out: Starting from the characteristics of our country, the Party implements the policy of developing the socialist economy and reforming the old economy, including the capitalist industry and commerce, in a peaceful way. This policy is the basis of our tax policy and tax system The basic starting point of construction. The tax work since the founding of the People’s Republic of China has completed its mission and gained much experience in the struggle to develop the socialist economy and transform the old economy in the struggle against who wins. According to the party’s general line during the transitional period, we have taken the policy of protecting and developing our society on the one hand,