自从我国对資本主义工商业实行了全面的社会主义改造,特別是1958年广大农村普遍实現了人民公社化以后,有些人片面地認为稅收的作用就要消失,尤其是国营企业的积累都是国家的,采取稅收齣形式就更沒有必要了。由此就产生了爭論。目前就“財政”上发表的几篇文章来看,稅收在我国社会主义建設时期对国营經济有作用已經肯定了。就文章的邏輯性来看,首先認为稅收有利于国家有計 Since our country carried out an all-round socialist transformation of capitalist industry and commerce, especially after the widespread realization of the people’s communes in most rural areas in 1958, some people unilaterally assumed that the role of taxation would disappear. In particular, the accumulation of state-owned enterprises was National, to take a tax form is even more unnecessary. This has led to debate. At present, on a few articles published in the “Finance”, the role of tax in the state-owned economy during the period of socialist construction in China has been affirmed. In terms of the logic of the article, first of all think tax is beneficial to the country