本世纪末下世纪初，是我国改革开放和社会主义现代化建设事业承前启后、继往开来的重要时期，我国将建立起比较完善的社会主义市场经济体制，实现市场机制和宏观调控的有机结合。税收作为国家财政收入的主要源泉和宏观调控的重要手段，在构建社会主义市场经济体制中起着举足轻 By the turn of the century, the beginning of the 21st century will be an important period for carrying forward the cause of reform, opening up and the cause of socialist modernization in our country. Our country will establish a comparatively perfect socialist market economic system and achieve an organic combination of market mechanism and macro-control. As the main source of state revenue and the important means of macroeconomic regulation and control, taxation plays an important role in building a socialist market economic system