要建设有中国特色的社会主义,我们必须依据社会主义初级阶段理论,从我国所处的现实情况出发,制定和执行正确的路线、方针和政策。工商税收是国家积累资金的主要手段,也是调节国民经济的重要杠杆。一定要根据我国社会主义初级阶段的性质、特征和任务,充分发挥税收的职能作用。 To build socialism with Chinese characteristics, we must formulate and implement the correct line, principles and policies based on the theory of the initial stage of socialism and from the realities in our country. Industrial and commercial tax revenue is the main means by which the state accumulates funds and is also an important lever for regulating the national economy. We must give full play to the function of taxation in accordance with the nature, characteristics and tasks of the initial stage of our socialism.