一、税收是国家管理经济的一个重要杠杆 税收是国家按照法律规定,向经济单位和个人,强制地、无偿地取得财政收入的一种形式。社会主义国家筹集财政资金的形式很多,其征集办法更是多种多样。既有凭借国家的政治权力课征的税收,又有依靠生产资料所有者代表的资格取得的国有财产收入和国营企业利 I. Taxation is an Important Leverage for the Administration of the Economy Taxation is a form by which the state, in accordance with the law, earns money in a compulsory and unpaid manner to economic units and individuals. The socialist countries raise a lot of financial resources in the form of collection methods is even more diverse. Both the revenue levied on the basis of the political power of the state and the income of state-owned property relied on by the qualifications of the owners of the means of production,