现代经济条件下,要使税收成为主要的战费筹集手段必须具备四个方面的前提条件:市场经济体制没有遭到根本性变更;国民经济动员尚未进入国民经济统制状态;国民经济实力尚存,具有相对充实的税基;战时税收制度基本健全,在国民经济活动中发挥正常的功能。 Under the conditions of the modern economy, to make tax revenue a major means of raising warfare must have four prerequisites: the market economic system has not been fundamentally changed; the mobilization of the national economy has not yet entered the state of national economic control; the strength of the national economy remains, Has a relatively substantial tax base; the wartime tax system was basically sound and played a normal function in the national economy.