【摘要】 十一届三中全会以来,中国的经济体制格局变动基本上是沿着"计划经济——计划经济为主、市场调节为辅——有计划的商品经济——社会主义市场经济"的轨迹运行的,这其实就是中国的市场化进程。中国的税收理论也正是围绕着这一进程不断展开、深入、创新和发展,自始自终贯穿并服务于改革开放这一伟大历史进程,从而建立起具有中国特色的社会主义税收理论体系。更多还原

【Abstract】 Since the Third Plenary Session of the l1th CPC Central Committee,the pattern of China’s economic system is basically changed along the track of "planned economy"-"taking the planned economy as the mainstay and market regulation as a supplement"-"planned commodity economy"-"socialist market economy",which is actually a process of marketing in China.Centering on this very process,China’s tax theory has developed,innovat-ed and challenged itself.Besides,it has all along permeated and serviced the great historical process of reform and opening up,so as to build the theoretical system of socialist taxation with Chinese characteristics.更多还原