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关于税收的社会控制功能,拙文《试论我国税收的社会控制功能》(见《涉外税务》1995年第5期)已作浅析。本文试结合新税制来分析我国税收社会控制功能的强化趋势。税收控制功能强化的紧迫性和必然性我国的税收制度基本上适应各个阶段改革开放和经济建设的需要,但随着改革开放的加快,税收制度不适应社会主义市场经济发展的一些问题还会日益显露出来。这些问题有的是税制固有的,现在突出起来;有的是经济发展中的新情况、新内容。这些问题不解决,税收社会控制功能就不能得以充分发挥。因此,实施新的税收制度和强化税收社会控制功能到了关键时刻。
As for the social control function of tax, I cite the article “On the social control function of our tax revenue” (see “Foreign Taxation,” 1995, No. 5). This article tries to analyze the strengthening trend of tax social control function in our country with the new tax system. Urgency and Inevitability of Strengthening Tax Control Functions China’s taxation system basically meets the needs of reform, opening up and economic construction in all stages. However, with the acceleration of reform and opening up, some problems that the tax system will not meet the requirements of the socialist market economy will become increasingly apparent come out. Some of these problems are inherent in the tax system and now stand out; some are new situations and new contents in economic development. If these problems are not solved, the social control functions of taxation can not be fully utilized. Therefore, it is a crucial moment to implement the new tax system and strengthen the control function of the tax society.