从流转税的性质和社会的构成看,流转税与社会的关系,实质上是流转税与生产关系之间的关系。流转税对生产关系的影响,既直接体现在效率方面,又间接反映在公平方面,且二者相辅相成,推动着社会的进步和发展。 From the nature of turnover tax and the composition of society, the relationship between turnover tax and society is essentially the relationship between turnover tax and production relations. The effect of the turnover tax on the relations of production is reflected not only directly in terms of efficiency but also indirectly in fairness. The two are mutually reinforcing and promote the progress and development of the society.