目前随着经济的不断改革,使得在目标上也不断发生着转变,即建立社会主义市场经济体制,进而使得宏观调控体系也在随之革新。而税收作为市场经济体制下的主要财政收入来源,为了更好地推进经济的增长,必然也面临着革新,下面本文将从现代财政制度的视角分析税收的内涵、研究意义、特征及其特征相关性。 At present, with the continuous reform of the economy, changes are constantly taking place on the targets, that is, the establishment of a socialist market economic system and the consequent renovation of the macro-control system. As a major source of revenue for the market economy, taxation must be faced with innovation in order to promote economic growth better. In the following, this paper analyzes the connotation, research significance, characteristics and characteristics of tax revenue from the perspective of modern financial system Sex.