浅议建立适应社会主义市场经济的税收征收管理体系李本贵一、对我国税收征管理论研究的回顾我国的税收征收管理理论经历了一个曲折的发展过程。建国初，我国国民经济处于恢复时期，整个经济体制处于创建阶段。当时国营、私营经济并存，私营企业偷逃税现象比较严重，再加上... A Brief Discussion on Establishing a Tax Collection Management System that Adapts to the Socialist Market Economy LI Ben-gui I. A Review of the Research on the Theory of Tax Collection in Our Country The theory of tax collection and management in our country has undergone a tortuous process of development. At the beginning of the founding of New China, the national economy of our country was in the recovery period and the whole economic system was in the stage of founding. At that time, the state-owned economy and the private economy coexist, and the tax evasion by private enterprises is more serious. In addition, ...