制定税收政策应处理的几个基本关系

• 作 者: 杨远根
• 出 处: 财政
• 发表日期: 1995年03期
• 关键词: 税收政策 征纳关系 税收秩序 征收机关 税收负担 可调整性 税收收入增长 负担水平 税收关系 财政收入

一、税收政策的稳定性、连续性与可调整性之间的关系税收政策的稳定性是指税收政策一经制定和公布,就不能轻易变更。如果朝令夕改.立废无常,不仅会有损于税收政策的严肃性和权威性,而且还会使执行税收政策的征收机关和广大纳税人无所适从,从而造成征纳关系和税收秩序的混乱。税收政策是一定时期社会政治经济状况的产物,只要这种状况没有发生根

First, the stability of tax policy, the relationship between continuity and adjustability Tax policy stability refers to the tax policy once formulated and announced, it can not be easily changed. If the policy is to change, legislation will not only detract from the seriousness and authority of the tax policy, but will also make the tax authorities that implement the tax policy know what to do with the taxpayers, resulting in chaos in tax collection and tax relations. Tax policy is a product of the socio-political and economic conditions of a given period, as long as this situation does not occur