税收是国家组织财政收入的主要手段,是国家宏观调控经济的重要杠杆。解放以来,我们的税收工作在社会主义改造和社会主义建设中作出了重要的贡献。因此,我们党和国家历来对税收工作十分重视。其所以如此,这是由于税收的职能作用所决定的。税收具有三个基本职能:一是组织财政收入;二是调节经济;三是监督管理。在当前改革、开放的新形势下,我们要加深对税收职能的认识,进一步发挥税收的作用,这不仅有着重要的经济意义,而且有着深远的政治影响。本文拟就此谈点粗浅的看法。 Taxation is the main means by which state revenue is financed by the state and an important lever for the state’s macro-control of the economy. Since the liberation, our tax work has made an important contribution to the socialist transformation and construction of socialism. Therefore, our party and our country have always attached great importance to taxation work. This is why it is due to the function of tax revenue. Tax has three basic functions: First, organize the financial revenue; second, adjust the economy; third, supervision and management. Under the current situation of reform and opening up, we must deepen our understanding of taxation functions and give further play to the role of taxation. This not only has important economic significance but also has far-reaching political influence. This article is intended to talk about the superficial view.