论文部分内容阅读
税收制度设计和实施的基本原则厦门大学财金系：杨斌，雷根强税收是国家政治权力主体与具有独立经济利益的交纳主体之间分割剩余产品价值而形成的分配关系。税收制度正是税收分配关系的法律表现，是规范征税主体和纳税主体之间有关税收征纳的权力义务关系的行为准则。税收...
The basic principles of tax system design and implementation Xiamen University Department of Finance: Yang Bin, Lei Genqiang Taxation is the distribution of the surplus value of the product between the main body of the state’s political power and the independent economic interests of the payment. Taxation system is exactly the legal representation of the relationship between taxation and distribution, which is the code of conduct for regulating the relation of power and obligation between the subject of taxation and the subject of taxation. tax...