搞社会主义市场经济,还要不要再强调依法治税和统一税法?这个问题归根到底是如何看待税收在市场经济中所处的地位问题。可以肯定地说,以市场经济取代计划经济,是现阶段最大限度地发展我国社会生产力的必然选择。在市场经济条件下,税收既是国家参与社会产品分配、组织财政收入的手段,又是国家直接掌握的调节社会再生产各个环节的经济杠杆,其重要地位是显而易见的。 To engage in a socialist market economy, should we no longer emphasize the taxation and unification of the tax law? In the final analysis, this question is about the status of taxation in the market economy. It can be affirmed that replacing the planned economy with a market economy is an inevitable choice for maximizing the development of China’s social productive forces at this stage. Under market economy, taxation is not only the means by which the state participates in the distribution of social products and the fiscal revenue, but also the economic leverage directly controlled by the state in all aspects of social reproduction. Its important position is obvious.