正确的行动必须以科学准确的理论为指导。在我国社会主义市场经济建设与税收体制改革的进程中,税收理论的发展日新月异。然而,在现实生活中,一些常用税收术语的不规范使用与税收基本概念的混淆,从而造成居民对税收的错误认识,妨碍了税制改革及经济体制改革的进一步深化。 Correct action must be guided by scientific and accurate theory. In the process of socialist market economy construction and tax system reform in our country, the development of tax theory is changing with each passing day. However, in real life, the misuse of some common tax terminology and the basic concept of taxation have caused residents’ misunderstanding of tax revenue and hindered the further reform of tax system and economic system.