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税收的分类,是科学地系统地对税收进行科学研究的一种重要方法。根据研究目的不同,可以按照不同的标准对税收进行不同的分类,而以课税对象为标准对税收进行分类,是税收分类中最主要的分类方法。通过以课税对象对税收分类,可以从更广的角度全方位地考察研究税制结构、税源、税收负担以及纳税环节的选定、税收调节机制的发挥等方面的问题。正确地运用这种方法对税收进行分类,无论在理论上和实践中,都有极重要的意义。目前,我国理论界对税收按课税对象进行分类,虽有争论,但多是具体税种归类上的分歧,对大类的划分似乎已成定论。即,将税收划分为流转额征税、收益额征税、
Tax classification is a scientifically and systematically tax research an important method. According to the different purposes of research, different tax categories can be classified according to different standards, and the classification of tax revenue based on the tax object is the most important classification method in tax classification. By taxing the objects of taxation, we can examine and study all aspects of the tax structure, tax sources, tax burden and the selection of the tax payment system and the tax regulatory mechanism from a broader perspective. Correctly using this method of tax classification, both in theory and practice, have a very important significance. At present, the classification of tax revenue by taxation objects in our country is controversial, but it is mostly the disagreement on the classification of tax categories. It seems that the classification of tax categories has come to a conclusion. That is, tax revenue is divided into the tax turnover, income tax,