近年来,我国经济学界讨论如何在有计划商品经济条件下,充分发挥税收职能作用问题,因而提到了税收效率问题。我认为,在社会主义有计划商品经济条件下税收效率包括三个方面的内容: (一)税收组织收入效率税收是国家财政收入的主要来源,组织收入效率是税收效率的起点,其含义是增强税收的聚财功能,积累更多的资金。 In recent years, China’s economics community has discussed how to give full play to the role of taxation functions under the conditions of a planned commodity economy, and thus mentioned the issue of tax efficiency. In my opinion, under the socialist planned economy, the tax efficiency includes three aspects: (1) Taxation Organizational Efficiency Taxation is the main source of national financial revenue. Organizational income efficiency is the starting point of tax efficiency, and its meaning is enhanced Tax collection of wealth function, accumulate more funds.