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税收是国家财政收入的主要来源,也是国家实行宏观调控的一个重要经济杠杆。随着对外开放的扩大和社会主义市场经济的发展,税收在国民经济中的地位和作用将更为重要。
Tax revenue is the main source of state revenue and also an important economic lever for the macro-control of the state. With the opening up to the outside world and the development of the socialist market economy, the status and role of tax revenue in the national economy will become even more important.