“进一步认识税收在社会主义市场经济条件下的地位、职能和作用”理论研讨会观点综述受国家税务总局、中国税务学会委托，由广州市税务局、税务学会、长春税务学院牵头于１９９４年８月１９日至２２日在广州召开了“进一步认识税收在社会主义市场经济条件下的地位、职能和... Review of the Symposium on Further Understanding the Status, Function and Function of Taxes under the Condition of Socialist Market Economy Commissioned by the State Administration of Taxation and the China Taxation Institute and led by the Guangzhou Municipal Taxation Bureau, the Taxation Institute and the Changchun Taxation Institute in 1994 8 From January 19th to the 22nd, a meeting was held in Guangzhou to "further recognize the status, functions and ... of tax under the conditions of a socialist market economy.