市场经济与税收调节中国税务学会郭宏德我国经济体制改革的目标是建立社会主义市场经济体制，大力发展社会主义市场经济。税收在社会主义市场经济条件下，如何发挥调节经济的职能作用，在理论研究和税制建设上是否推行中性税收原则，学术理论界和税收部门都是非常关注的，... Market Economy and Tax Regulation China Tax Association Guo Hongde The goal of China’s economic structural reform is to establish a socialist market economic system and vigorously develop the socialist market economy. Under the conditions of socialist market economy, how can the tax function as an economic regulator and whether or not to implement the principle of neutral tax in theoretical research and tax system construction? Both academic and academic departments and tax departments are very concerned about ...