论文部分内容阅读
随着国家计划经济向市场经济转轨,一些原来在计划经济中起主导作用的国家调控手段和行政命令、指令性计划等都将逐步减少或取消,改为主要通过市场机制来调节。价格杠杆的调节职能,也将变为主要地通过市场机制按价值规律的客观要求去发挥作用。在这种情况下,税收因其同时具备法律强制力和调节经济的功能,必然要成为在社会主义市场经济中国家所掌握的最主要的宏观调控手段之一,担负着比以往更重
With the transition from a planned economy in the country to a market economy, some state control measures, administrative orders and mandatory plans, which originally played a leading role in the planned economy, will be gradually reduced or canceled instead of being adjusted mainly through market mechanisms. The regulatory function of price leverage will also become effective mainly through the market mechanism in accordance with the objective law of value. Under such circumstances, because of its legal coercive power and the function of economic regulation, it must inevitably become one of the most important macro-control measures that the countries in the socialist market economy have to master and carry more weight than before