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近现代的税收职能理论历经了多次的发展和综合,传统的税收职能理论主要从经济学角度去观察和概括,现代财政制度下的税收职能和国家的治理相一致,更具综合性,它包括经济职能、社会职能和政治职能,这三大职能之间关系密切。本文先介绍了税收职能的相关内容,再介绍了现代财政情况下的税收职能,最后对现代财政制度下税收职能的实现提出了一些看法。
Modern taxation function theory has gone through many times of development and synthesis. The traditional taxation function theory mainly observes and summarizes from the economic point of view. The taxation function under the modern financial system is consistent and more comprehensive with the state’s governance. Including economic functions, social functions and political functions, which are closely related to each other. This article first introduces the relevant content of the tax function, then introduces the tax function in the modern financial situation, and finally puts forward some views on the realization of the tax function under the modern financial system.