The Grass-root Tax Revenue Management Under The Socialism System

This text elaborated the essence and characteristic of the socialism political system first, the essence and characteristics of socialism were the socialism systems together with other social systems, particularly the basic differentiation of the capitalist system .The essence of the socialism is to relieve productivity, to develop productivity and to exterminate exploit, remove rich-poor extreme , finally to attain the commom wealthy.the 13th people'representative conference start from the reality of the primary stage of our country ,emphasizing the guideline to insist and construct socialism which including the recgonition of the basic characteristic of socialism, the main contents are:Develop productivity strongly;Insist all-level reform completely;Take public ownership system as corpus;Construct the democracy and spiritual civilization.Secondly, the article points out the important meaning of the political system of socialism for the tax revenue management. The nature of the tax revenue means the stage attribute , namely the different ecnomic relationship and social class nature reflected by the revenue under varied social system and nations.The writer thinks that our country's socialism political system of democracy and public ownership has decided the root feature of "take from people and use toward people" of the nation's revenue,the writer also thinks that socialism political system is the premise of revenue management by law through studying the initiative of the tax law and the theory foundation of tax management by law , and the socialism political system is also the political basis of tax management through study the political attribute of tax revenue and the model of tax managemnet .Again, this text has went through several processes of tax revenue management reform of our country and pointed out that although there were great accomplishments under the socialism system and the revenue has indeed functioned a lot in the socialism construction ,the tax management especially the collection management which is the highlight part of the tax management have met a lot of obstacles during the reform process due to the underdeveloped productivity and the low level of legal system .In the process...