Though the economy-regulating function is affected by the development of market economy, the tax law still regards revenue from tax guarantee as its principle function.
税法的经济性特征决定了税法的社会功能主要体现为税收保障与经济调节。
Marx, who initiated theories of social economic adjustment, maintained that distribution of the total amount of labor in proportion is a general principle which could be applied to all social forms.
作为社会经济调节理论的创始人,马克思指出按比例分配社会总劳动是适用于一切社会形态的共有规律,但在不同的社会形态里的实现形式不同;他正确地揭示了在私有制商品经济中,这一规律通过市场上的竞争机制、价值规律而实现,在资本主义经济条件下,它表现为社会总产品价值上和物质上实现的规律;马克思还科学地预见了在未来公有制社会中,人们将通过直接的自觉的控制和预先制定的计划来实现社会总劳动的按比例分配。
