党的十四大报告明确提出,我国经济体制改革的目体就是要建立社会主义市场经济新体制。按照这一总的目标,整个国民经济都要迅速而有序地转移到市场经济的轨道上来。税收是国家积累资金的重要工具,是调节国民经济的一个重要经济杠杆,在当前新旧体制转换过程中,应该发挥其职能作用。按照发展市场经济的客观要求,税收工作与之相适应并为其服务的内容,总的来讲,可以作如下表述: The 14th National Congress of the Communist Party made it clear that the objective of China’s economic restructuring is to establish a new socialist market economy. According to this general goal, the entire national economy should be promptly and orderly shifted to the track of a market economy. Taxation is an important tool for the state to accumulate funds and is an important economic lever for regulating the national economy. In the process of the current system transformation, the government should play its functional role. In accordance with the objective requirements of developing a market economy, the contents of the tax work that are compatible with and serve it can generally be described as follows: