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资源流动是资源配置的表现形式。在当前形势下,政府鼓励和支持市场资源的合理流动,不仅是国有企业改革的需要,更是整个经济体制改革的需要,具有重大的现实意义和深远的历史意义。税收工作应当摒弃单纯的保证税收收入观念,看眼于促进经济发展和社会全面进步,在加强税收征收管理、打击税收违法犯罪的同时,及时整合和优化有关资源流动的税收政策,支持和促进资源的合法有效流动。
Resource mobility is a form of resource allocation. Under the current circumstances, the government’s encouragement and support for the rational flow of market resources is not only the need for the reform of state-owned enterprises, but also the need for the entire economic reform. It is of great practical significance and far-reaching historic significance. The tax work should abandon the simple idea of guaranteeing tax revenue and look for ways to promote economic development and all-round social progress. While stepping up tax administration and cracking down tax crimes and crimes, we should timely integrate and optimize tax policies on resource flows, and support and promote resources Legal and effective flow.