社会主义初级阶段若干税收问题的思考

社会主义的根本任务是发展社会生产力。在社会主义初级阶段 ,尤其要把集中力量发展社会生产力摆在首要地位 ,社会主义初级阶段的根本任务决定了税收工作必须坚持以组织收入为中心的指导思想 ,而在经济结构调整、经济增长方式转变长期性的前提下 ,税收收入不可能出现跳跃式大规模的增长 ,而必须是一个渐进的量变过程 ,同时 ,初级阶段这一特征客观上决定了当前我国税制结构中主体税种只能是以间接税为主体的税制结构 ,也决定了管理与打击相合是税收征管必须坚持的原则

Thoughts on the Taxation Issues at the Initial Stage of Socialism

The fundamental task of socialism is to develop productive forces.At the initial stage of socialism,concentration on the development of social productive forces should be especially put in the first place. The fundamental task of the initial stage of socialism determines that in the work of taxation we must adhere to the guiding ideology that centers on the collection of revenue.Under the circumstance of economic structural adjustment and the circumstance that economic growth mode will keep the same for a long period of time,tax revenue won't show a sharp increase.It could be a steady quantitative progress. Meanwhile the feature of the initialstage objectively determines that in China's present tax category indirect tax could only be the main body of the tax regime and that supervision and puncture are the conbinative collecting method,which we must adhere to.