中国到底要建立什么样的市场经济?这是一个事关中国前途、命运和决定中国财税改革与发展的基本前提与目标的大问题。文章认为,正是由于我们在这一重大问题上认识模糊,政策上含混不清,摇摆不定,才导致我国在改革开放后,经济和社会生活中出现的种种不和谐、不安定、人民不幸福的“怪像”。因此,要真正解决这些问题,使我国的改革开放,包括税制改革坚持正确的发展方向,使中国真正富强起来,使人民真正共同富裕起来,中国必须,也只能实行“社会主义市场经济”制度,而不是什么其他的市场经济制度,更不是实行“小政府,大市场”的“彻底的自由放任的市场经济”制度。 What kind of market economy does China want to establish in the end? This is a major issue that concerns the future and fate of China and the basic preconditions and targets for China’s fiscal reform and development. The article holds: It is precisely because of our vague understanding on this major issue that policy is ambiguous and unstable, which has led to various kinds of discord, instability and people’s unhappiness in our economy and social life after the reform and opening up “Strange like ”. Therefore, to truly solve these problems, we must adhere to the correct direction for the reform and opening up in our country, including the reform of the taxation system so that China will truly prosper and make the people truly prosper together. China must and can only implement “the socialist market economy ”System, but not any other market economy, nor is it a system of“ total laissez-faire market economy ”in which“ small government and big market ”are implemented.