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社会主义市场经济的建立和完善，与税收的关系极为密切。税收承担着组织财政收入、调节社会分配和规范经济运行的重要职能。建立适应社会主义市场经济要求的税收制度和税收征收管理模式，既是市场经济的内在要求，也将对经济增长方式从粗放型向集约型的转变产生深刻的影响...
The establishment and improvement of the socialist market economy have a very close relationship with the tax revenue. Taxes bear the important function of organizing the fiscal revenue, regulating social distribution and standardizing the economic operation. Establishing a taxation system and a tax collection and management system that meets the requirements of a socialist market economy are both intrinsic requirements of a market economy and will have a profound impact on the transformation of the mode of economic growth from extensive to intensive ...