社会主义市场经济条件下税收的功能蔡汉华概括而言，在社会主义市场经济中，税收要在以下几个方面发挥应有的作用；第一，公平税负，促进竞争。在市场经济条件下，国家与企业的分配关系，基本上要通过税收的方式来实现，为体现公开竞争的原则，税收在指导思想上以及法规政... Tax Function under the Condition of Socialist Market Economy In summary, in the socialist market economy, taxation should play its due role in the following aspects: First, fair tax burden and promotion of competition. Under the conditions of a market economy, the distribution of state and enterprises is basically achieved through taxation. In order to reflect the principle of open competition, the tax should be guided by the guiding ideology and laws and regulations.