论文部分内容阅读
近年来,随着我国社会主义市场经济的不断发展和税收理论的不断完善,我国税收工作已经深入到人们生产和生活的各个领域当中,不但为企业和群众所广泛接受,而且还逐渐从片面强调筹集财政收入功能转向了重视税收与经济增长的关系,实现了功能性的转变。可以说,财政税收对于我国经济的发展以及对社会活动的影响已经越来越明显,越来越重要,因此积极研究财政税收与市场经济发展的辩证关系具有一定的现实意义。基于此,本文对财政税收对市场经济发展的影响进行了探讨。
In recent years, with the continuous development of China’s socialist market economy and continuous improvement of the tax theory, China’s tax work has gone deep into all fields of production and life, which is not only widely accepted by enterprises and the masses, but also gradually unveiled from one-sided emphasis The function of raising revenue has shifted to attaching importance to the relationship between tax revenue and economic growth and achieving a functional shift. It can be said that fiscal tax has become more and more obvious and more and more important for the development of our economy and its impact on social activities. Therefore, it is of practical significance to actively study the dialectical relationship between fiscal revenue and the development of market economy. Based on this, this paper discusses the impact of fiscal tax on the development of market economy.