社会主义税收具有监督管理社会经济活动的作用。税收监督社会经济活动的职能，在税收征管工作过程中得到具体体现。税务部门要严格执法，对纳税人的生产、销售、财务、成本核算、利润及财产状况等，都要进行认真的计算与考核以维护国家的财经纪律，端正纳税人的生产经营方向， Socialist taxation has the function of supervision and management of social and economic activities. The functions of tax supervision of social economic activities have been embodied in the work of tax collection and administration. Tax departments must strictly enforce the law and make careful calculations and assessments of the taxpayers ’production, sales, finance, cost accounting, profits and property so as to safeguard the financial discipline of the country, correct the taxpayers’ production and operation orientation,