一、关于社会主义初级阶段税收基础理论的研究(一)关于社会主义市场经济条件下的税收职能问题税收职能是指由税收本质决定的、内在于税收分配过程中的功能。在目前经济转轨时期,应当重视税收的宏观调控职能与收入分配职能,并在实践中加以落实。税收的宏观调控职能,是指通?.. I. Research on the Basic Theory of Taxation in the Initial Stage of Socialism (I) About the Taxation Function Problem under the Condition of Socialist Market Economy The taxation function refers to the function that is determined by the nature of the tax and inherent in the taxation distribution. In the current period of economic transition, we should pay attention to the macro-control function and income distribution function of tax revenue and implement it in practice. Tax macro-control functions, refers to pass?