赵紫阳同志指出:“正确认识我国社会现在所处的历史阶段,是建设有中国特色的社会主义的首要问题,是我们制定和执行正确的路线和政策的根本依据。”由此可见认真学习社会主义初级阶段的理论,探索适合我国国情的税收和规律,深化税制改革,充分发挥税收的作用,具有十分重要的意义。 Comrade Zhao Ziyang pointed out: “Correctly understanding the historical stage in which our society now lives is the primary issue of building socialism with Chinese characteristics and the fundamental basis for us to formulate and implement the correct line and policies.” This shows that earnestly studying the society It is of great significance to study the theory of the initial stage of doctrine, to explore the taxation and laws that are suitable to our country’s conditions, to deepen the reform of the taxation system and to give full play to the role of taxation.