由西南财经大学汪孝德、叶子荣、尹音频三位中青年教师合著的理论专著《中国社会主义稅制理论研究》一书,最近已由成都科技大学出版社正式出版发行。税收制度的建立、改革与发展,都是以一定的理论为根据的。税收是国家凭借主权参与社会产品或国民收入分配与再分配的工具,税收分配关系到国家、企业和职工三者利益;涉及到企事业间、居民间,以及社会各方面利益的重构。税收制度是反映上述一系列分配关系 From the Southwest University of Finance and Economics Wang Xiaode, Ye Zirong, Yin audio frequency three young teachers co-authored the theoretical monograph “China's socialist tax system theory,” a book, has recently been published by Chengdu University of Science and Technology Press. The establishment, reform and development of the tax system are all based on a certain theory. Taxation is a tool for the state to participate in the distribution or redistribution of social products or national income by virtue of its sovereignty. The distribution of tax revenue is related to the interests of the state, enterprises and employees. It involves the reconstruction of the interests of enterprises, residents and all sectors of society. Tax system is to reflect the above series of distribution