市场经济是对资源配置起基础性作用的一种经济体制。市场机制是调节整个社会经济,推动生产要素合理流动和促进资源配置的基本运行机制。市场经济和市场机制的这一特点,要求税收法制建设必须与之配套。我们认为,按照市场机制运行要求,税收法制建设应从以下几方面入手:1、确立税收法制建设的原则。我国税收法制建设应遵循的总原则应该是社会主义市场经济原则。根据税收的职能和特性,我国税收法制建设还应遵循财政原则、经济原则、社会原则和行政原则。财政原则即筹集资金始终是税收的首要职能。我们既要反对单纯的施“仁政”、“松绑”,也要反对“竭泽而渔”,应做到使税源充裕、适度。经济原则即税收关系到国家、集体、个人三者的关系和利益分配,要注意涵养税源,保护税本,发挥税收稳定经济、调节资源配置的杠杆作用。社会原 Market economy is an economic system that plays a fundamental role in the allocation of resources. Market mechanism is the basic operating mechanism for regulating the entire social economy, promoting the rational flow of production factors and promoting the allocation of resources. This characteristic of market economy and market mechanism requires that the construction of tax law must be accompanied by it. In our opinion, according to the operational requirements of the market mechanism, the tax legal system should start with the following aspects: 1. Establishing the principle of taxation and legal system construction. The general principle to be followed in the construction of taxation law should be the socialist market economy principle. According to the functions and characteristics of taxation, the taxation legal system construction in our country should also follow the financial principles, economic principles, social principles and administrative principles. The fiscal principle that raising funds is always the primary function of taxation. We should not only oppose the simple application of “benevolent government” and “easing up” but also oppose “exhaustion and fishing” and should make the tax source abundant and appropriate. Economic principle that the tax is related to the relationship among the state, the collective and the individual and the distribution of profits should pay attention to conserving the tax source, protecting the tax revenue, stabilizing the economy by taxation, and adjusting the leverage of resource allocation. Social origin