财税法规,是调整和确认与国家财政收支活动有关的各种经济关系、社会关系的法律规范和制度规定的总称。它是我国法律体系中的重要组成部分,是实现财政收支平衡,促进国民经济协调发展和改革顺利进行的重要保证。在当前开展的增产节约、增收节支运动中,必须强调严格按国家财税法规办事。第一,这是由财政税收在国民经济发展中和整个国民收入分配中所处的地位决定的。财政担负着国民 Tax laws and regulations are the general term for regulating and confirming the legal norms and institutional provisions concerning the various economic and social relations related to the state revenue and expenditure. It is an important part of our legal system and an important guarantee for the realization of a balanced fiscal revenue and expenditure and for the coordinated development of the national economy and the smooth progress of the reform. In the current campaign to increase output and save income and reduce expenditure, we must stress strictly in accordance with national tax laws and regulations. First, this is determined by the position of fiscal revenue in the development of the national economy and in the distribution of the entire national income. Financially responsible for the nationals