发展社会主义有计划商品经济,强调计划调节和市场调节相结合,就必须恰当地发挥税收杠杆的作用。而恰当地发挥税收杠杆的作用,就要求我们对税收杠杆的作用有一个正确认识,对税收杠杆的作用过程及其几种关系有一个科学分析。一、正确认识税收杠杆作用税收在稳定地为国家取得财政收入,为经济建设积累资金的同时,也在计划调节和市场调 To develop a socialist planned commodity economy and emphasize the combination of planning and market regulation, we must properly exert the role of taxation levers. The proper use of tax leverage requires that we have a correct understanding of the role of tax leveraging and a scientific analysis of the role of tax levies and their relationship. First, a correct understanding of the role of tax revenue Tax revenue steady for the country to obtain financial revenue, accumulation of funds for economic construction, but also in the planning and market regulation adjustment