处理税收与经济发展关系的思考

• 作 者: 刘卫明
• 出 处: 新远见
• 发表日期: 2011年03期
• 关键词: 经济发展 税收收入 税收政策 税源 税收计划管理 依法治税 税收计划 收入计划 社会经济发展 经济增长

税收来源于经济,税收又反作用于经济。从静态来看,经济税源是基础,税收制度是依据,税收收入是结果。而从动态来看,税收收支是起点,税收政策是过程,经济发展是目标。如果我们将动态与静态相结合,从相互循环的角度入手,就可以较好地处理税收与经济的关系。

Taxes come from the economy, and taxes act against the economy. From a static point of view, the source of economic tax is based on the tax system is based on tax revenue is the result. From a dynamic point of view, the tax revenue and expenditure is the starting point, the tax policy is the process, economic development is the goal. If we combine the dynamic and the static, we can better deal with the relationship between taxation and economy from the perspective of mutual circulation.