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一、我国税收工作的基本状况 在我国,税收的基本功能有两条,第一条,为国家聚财。通过税收的手段,国家要在社会的总产品中,集中一部分作为公共开支,这是它的聚财功能。第二条,在经济上,它要作为一个宏观调控的杠杆,起到一定的调控作用。多年以来,我国的税收就是沿着这样一条路子走过来的。现在,我国的税收占国家财政的90％以上。以1992年为例,国家税务机关组织的各种财政收入是3,456亿元,占到当年国内财政收入的95％。所以说税收是国家财政的主要来源。税收不仅量大,而且有稳定的增长。九十年代以来,每年新增税款
First, the basic situation of China’s tax work In our country, there are two basic tax functions, the first one, for the country rich. Through taxation, the state should concentrate part of its total product on society as a public expenditure, which is its function of gathering wealth. Second, in the economy, it will play a certain role as a lever of macro-control. Over the years, our taxation has come along such a path. Now, our country’s tax revenue accounts for more than 90%. Take 1992 as an example. Various kinds of fiscal revenue organized by the state taxation authorities are 3,456 billion yuan, accounting for 95% of the domestic fiscal revenue of that year. So tax is the main source of national finance. Tax revenue is not only large, but also steady growth. Since the nineties, every year tax increases