计划经济时代,税收对经济的调节作用远未得到应有的重视,直到市场经济主导地位的确立,才?为税收的功能发挥释放出空间。目前企业对税收的了解不够,表现在对税法体系中纳税人的位置和享?有的权利不明白,导致了自身在税收征纳关系中 In the era of planned economy, the regulatory role of tax on the economy is far from being given due attention. Only when the dominance of the market economy has been established can we free up space for the development of taxation functions. At present, enterprises do not have enough understanding of taxation, and they do not understand the position of the taxpayers in the tax law system and their rights. This has led to their own relationship in the tax collection and administration