社会主义税收

社会主义税收的根本目的应该是促进生产力的高速发展，税收立法、执法、司法及各项工作均应以此为出发点。

The basic purpose of socialist taxation is to promote the rapid development of productivity .

从实践角度来看，本文研究对完善中国特色社会主义税收法律体系、规范财政收支制度具有重要的应用价值。

This study also has important application value to improving the tax legal system and regulating the financial systems .

它对于推进社会主义税收法制建设，促进我国社会的经济发展与政治进步都有极其重要的意义。

And it is of great importance to the construction of socialist tax law system and advances in both economy and politics .

如何完善我国社会主义税收法制，实现真正意义上的依法治税，是我国法学界，尤其是经济法学和行政法学界的学者们必须正视的难题。

How to perfecting revenue legal system of our nation to achieve taxation by law in real sense is a difficult problem that must be faced by scholars of economy law and administrative law .

构建社会主义和谐社会税收政策选择研究

On the Tax Policy to Construct Socialism Harmonious Society in China

论社会主义制度下基层税收管理

The Grass-root Tax Revenue Management under the Socialism System

撒切尔夫人（1993年采访）：企业精神已经被社会主义、过高的税收、过强的管制和过分公用的支出压制了很多年。

MARGARET THATCHER ( interviewed in1993 ): The spirit of enterprise had been sat upon for years by socialism , by too-high taxes , by too-high regulation , by too-public expenditure .

1994年，通过分税制改革，中国初步建立了符合社会主义市场经济的税收制度。经过18年的不断调整与优化，这一制度逐步完善和成熟起来。

China has initially established a tax system in line with the socialist market economy through the tax system reform in 1994 , and after continuous adjustment and optimization for 18 years , the system has gradually improved and became mature .