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一、税收制度科学化、现代化、国际化的基础税收制度,狭义的概念是指基本税制;广义的概念是指基本税制、税收政策和税收管理。近五千年的税收历史证明,税收是随着国家的产生而产生,随着经济社会的发展而发展的。一个国家的经济社会发展状况,是税收制度选择的基础,是税收制度发展变革的源动力,是税收制度发展变革方向及特征的决定因素,
First, the tax system Scientific, modern and international basic tax system, the narrow concept refers to the basic tax system; broad concept refers to the basic tax system, tax policy and tax administration. The tax history of nearly 5,000 years proves that taxes are generated with the emergence of the state and developed along with the economic and social development. The state of economic and social development in a country is the basis of the choice of tax system, the driving force behind the development and reform of the tax system, the decisive factor in the direction and characteristics of the development and reform of the tax system,