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从2013年起国家有关部门将企业科技研发费用税前扣除的范围在原的基础上进一步扩大,这意味着我国鼓励和支持企业研发的税收力度在不断加大。这体现税收的作用是

A.是组织财政收入的基本形式

B.是调节经济的重要杠杆

C.是国家实行经济监督的重要手段

D.是实现国家职能满足公众对公共产品的需求

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  •                                       A  

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