长期以来,我们直接以产品销售价格作为计税价格,采取价税合一的价内税管理方式,使得税负主体不清,难以保证税收在收入再分配领域对不同对象的调节作用。产生上述问题,同否认社会主义经济是有计划商品经济有关。在产品经济模式下,税收被认为只对非社会主义经济和集体经济有调节作用,对全民所有制企业没有意义。这种“非税论”导致直接税被企业上缴利润所代替,间接税由于不发生所有权的转移,从而被认 For a long time, we directly take the product sales price as the taxable price and adopt the internal price-tax management method of unity of the price and tax so that the main body of the tax burden is unclear and it is difficult to guarantee the regulatory function of the tax on different objects in the field of redistribution of income. The above problems arise in connection with denying the socialist economy a planned commodity economy. In the mode of product economy, taxation is considered only to have a regulating effect on the non-socialist economy and the collective economy and makes no sense to the enterprises owned by the whole people. This “non-tax theory ” causes the direct tax to be replaced by the profits surrendered by the enterprise, indirect tax is recognized as the transfer of ownership does not occur