市场经济是法治经济。税法是市场经济条件下国家的一项重要经济法规，按国际惯例，政府依法征税，企业和公民依法纳税。党的十一届三中全会以前，我国实行高度集中统一的计划经济，国民经济成分主要为国有和集体所有制，政府的财政收入主要以企业上交利润的形式实现。三中... Market economy is the rule of law economy. Tax law is an important economic law of the country under market economy. According to international practice, the government levies taxes according to law and enterprises and citizens pay taxes in accordance with the law. Before the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, China adopted a highly centralized and unified planned economy. Its national economy consisted mainly of state-owned and collective ownership. The government’s revenue mainly came in the form of profit-making by enterprises. III...