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一、本文研究的几个基本前提和现实标准任何理论上的探讨都必须扎根于现实,通过对实然社会的分析,挖掘出问题的主要矛盾,在此基础上来谋划解决问题的政策与措施,使实然社会与应然社会更趋接近。基于此种思想,本文首先联系实际,提出我国现实社会的基本前提以及价值判断标准,以使得理论探讨更加符合实际。1.我国是一个发展中国家,重点在于经济建设。税收的职能在于组织财政收入,将之运用于公共事务,保障公共部门的有效运转,并适当调节经济
First of all, this paper studies several basic premises and realistic standards of any theoretical discussion must be rooted in reality, through the analysis of real society, dig out the main contradictions of the problem, on the basis of this plan to solve the problem of policies and measures, So that the reality of society and should be closer to society. Based on this kind of thinking, this article first links with the reality, and proposes the basic premise and value judgment standard of the realistic society in our country so as to make the theory discussion more accord with the reality. 1. China is a developing country, with an emphasis on economic construction. The function of taxation is to organize the fiscal revenue, apply it to public affairs, ensure the effective operation of the public sector, and properly regulate the economy