税收职能再探邢西唯本篇的研究基于税收与经济环境的客观联系。在社会主义市场经济条件下，税收在经济环境中的“要素”地位越来越突出，日益成为市场体系中企业和个人选择的重要砝码。税收所引起的经济环境客体因素（消费、投资、储蓄）的扩张和收缩主体因素（政府、企业... A Reexamination of Taxation Functions The study of Xing Xisheng’s this article is based on the objective relationship between taxation and economic environment. Under the conditions of socialist market economy, tax has become increasingly prominent as an “element” in the economic environment and has increasingly become an important weight for enterprises and individuals in the market system. Tax revenue caused by the expansion of the economic environment and the physical factors (consumption, investment, savings) and contraction of the main factors (government, business ...