我国社会主义革命和社会主义建设进入了新的发展时期。当前,国民经济各部门正在贯彻执行“调整、改革、整顿、提高”的方针,经济管理体制正在改革,客观经济情况已经发生了一系列深刻的变化。这就给税收工作提出了新的课题。研究新情况,解决新问题,改革我国现行工商税收制度,建立一套适应四化建设要求的新税制,势在必行。 China’s socialist revolution and socialist construction have entered a new period of development. At present, all departments of the national economy are implementing the principle of “readjustment, reform, rectification and improvement” and the economic management system is being reformed. A series of profound changes have taken place in the objective economic situation. This raises new issues for the tax work. It is imperative to study new situations, solve new problems, reform the current tax system for industry and commerce in our country, and establish a new tax system that meets the requirements of the four modernizations.