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社会主义市场经济中的财税理论及其体制──近几年若干重要问题的不同观点述评柏冬秀一、关于社会主义市场经济一财政的职能范围（一）界定财政职能范围的标准在市场经济条件下，如何界定财政的职能范围，较有代表性的意见有两种。其一是从最一般或普遍适用的角度提出的。...
Taxation Theory and Its System in Socialist Market Economy ─ ─ Different Views of Some Important Issues in Recent Years Commentary on Bai Dongxiu I. Scope of Functions of a Finance in Socialist Market Economy 1. Criteria for Defining the Scope of Financial Functions Under the conditions of market economy Under how to define the scope of the financial functions, there are two representative opinions. The first is from the most general or generally applicable point of view. ...