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党的十八届三中全会将全面深化改革的总目标锁定于国家治理的现代化,将财税体制融入国家治理体系,并以基础和重要支柱加以定位,从国家治理视野归结功能和作用。1如何发挥税收在国家治理中的重要功能,成为了当今重要的财税理论与现实问题。2013年,美国作家查尔斯·亚当斯的《善与恶——税收在文明进程中的影响》(翟继光译,以下简称“《善与恶》”)一书的中文译本问世,受到社会广泛关注与好评。
At the Third Plenary Session of the 18th CPC Central Committee, the overall goal of deepening the overall reform will be locked in the modernization of state governance, integrating the fiscal and taxation system into the state administration system, and positioning it with foundations and important pillars, and from the perspective of state governance, it will come down to its function and role. How to develop the important function of taxation in state governance has become an important theory and reality of taxation nowadays. In 2013, Chinese American writer Charles Adams’s “Good and Evil - The Impact of Taxation in the Civilization Process” (Chinese version translated by Zhai Jiguang, hereinafter referred to as “good and evil” And praise.