构建社会主义和谐社会,是建设中国特色社会主义带有全局性、长远性、根本性的重大举措,是解决全面建设小康社会特定阶段各种矛盾和问题的治本之策。作为国家参与国民收入分配的主要形式,税收是国家重要的经济手段、法律手段和政策手段,是调整社会物质利益关系的重要杠杆,是联系 Building a socialist harmonious society is a major move with overall, long-term and fundamental significance in building socialism with Chinese characteristics and a fundamental solution to various contradictions and problems in the specific stage of building an overall well-to-do society. As the main form of state participation in the distribution of national income, taxation is an important economic measure, legal means and policy measure of the country. It is an important lever for adjusting the material and social relations of the society and a link