论社会主义市场经济条件下税收的地位职能和作用《税收地位职能作用问题研究》课题组税收是国家聚财的主要手段和调节经济的重要杠杆。市场经济越发展就越需正确地认识税收的地位，有效地发挥其职能作用。那么，在新形势下，税收的地位如何。有哪些职能，税收对建立社会主... Discussion on the status and function of tax under the condition of socialist market economy “Research on the role of tax status and function” Tax group is the main means of national wealth and the important lever of economic regulation. The more the market economy develops, the more we need to correctly understand the status of taxation and effectively play its role. So, under the new situation, what is the status of tax? What are the functions, tax on the establishment of social ...