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根据中央的指示精神,明后两年改革和建设工作的重点是治理经济环境,整顿经济秩序,同时有领导有秩序地推行相互配套的全面改革,建立协调的经济关系和经济新秩序。这项艰巨的任务涉及到各个方面的工作。就相配套全面改革的要求来说,搞好经济立法也是一项十分重要的工作。税收法现是重要的经济法规之一。税收工作不但承担着组织国家财政收入的重担,而且肩负着调控经济、监督经济活动的重要任务。健全税制,作好立法工作,对强化税收工作,严肃税收纪律,配合国家加强宏观调控,引导经济按照有计划发展商品生产的要求合理运行,有着密切的关系。
According to the directives of the Central Government, the focus of the reform and construction work in the next two years is to govern the economic environment and rectify the economic order. At the same time, leaders of the Central Government should implement an all-round and coordinated reform in an orderly manner and establish a coordinated economic relationship and a new economic order. This arduous task involves all aspects of the work. To meet the requirements of supporting a comprehensive reform, improving economic legislation is also a very important task. Tax law is now one of the important economic laws and regulations. Tax revenue not only shoulders the burden of organizing state revenue, but also shoulders the important task of regulating the economy and supervising economic activities. To improve the taxation system and make good legislative work has a close relationship with strengthening taxation work, serious taxation and discipline, and coordinating with the state’s efforts to strengthen macroeconomic regulation and control and guide the economy to operate reasonably according to the requirements of planned commodity production.