深化财税改革的思考郭代模一、正确认识社会主义市场经济及其对财税体制的基本要求正确认识社会主义市场经济，这是加快财税改革的理论指导和基本前提。社会主义市场经济是市场经济一般和社会主义制度特殊的统一。这就是说，作为市场经济一般，表明社会主义市场经济，必须... Reflections on Deepening the Reform of Finance and Taxation GUO Dai-miao I. Correctly Understanding the Socialist Market Economy and Its Basic Requirements for the Fiscal and Taxation System Correctly understanding the socialist market economy is the theoretical guide and the basic premise for accelerating the fiscal and taxation reform. The socialist market economy is a special unity of the market economy and the socialist system. That is to say, as a market economy in general, indicating that the socialist market economy must be ...