从税制结构转换论税收征管模式（下）任勇冯建国杨敏儒四、构建税收征管新模式的依据按照党的十四届五中全会作出的我国现代化建设跨世纪的中长期战略部署，我国经济体制是向社会主义市场经济体制转换，税制结构也必然按照市场经济的要求进行转换。因此，以社会主义市场经... From the tax system structure on the tax collection and management model (below) Ren Yong Feng Jianguo Yang Minru Fourth, the basis for building a new tax collection and management According to the Fifth Plenary Session of the party made the cross-century modernization of our country’s long-term strategic plan, China’s economic system is To the socialist market economic system, the tax structure must also be transformed according to the requirements of the market economy. Therefore, the socialist market by ...