邓小平同志指出“各项工作都要有助于建设有中国特色的社会主义。”在社会主义市场经济条件下,税收既是国家参与社会产品分配,组织财政收入的手段,又是国家直接掌握的调控社会再生产各个环节的经济杠杆,其地位和作用是其他任何行政手段和经济杠杆所无法取代的。我们通过学习邓小平同志建设有中国特色社会主义理论,并结合税收工作实际,认为税收应在以下几 Comrade Deng Xiaoping pointed out that “all tasks must contribute to the building of socialism with Chinese characteristics.” Under the socialist market economy, taxation is both a means by which the state participates in the distribution of social products and the organization of fiscal revenue, as well as the direct control of the state The economic leverage in all aspects of social reproduction can not be replaced by any other administrative means and economic leverage. Through studying Comrade Deng Xiaoping’s theory of building socialism with Chinese characteristics and combining with the reality of taxation work, we believe that the tax revenue should be as follows