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税,伴随着阶级和国家的产生而产生;税,是引起经济变革和社会转型的推动力;税,是政府调节政治、经济和社会生活的杠杆。税收作为典型的政治经济学,能够集中而深刻地反映国家与社会发展的脉络,清晰透视王朝兴败盛衰的运动轨迹。远古时代,中国大地上活跃着诸多从事农业耕作的部落,当时生产力低下,没有剩余产品,没有国家,没有阶级,当然也没有税收。相传伏羲氏结绳捕鱼,燧人氏钻木取火,有巢氏构木为巢,神农氏遍尝百草。他们分别代表中国远古的渔猎时代、火器时代、巢居时代和农耕时代,这是人类早期经历的一
Taxes are generated with the emergence of classes and countries. Taxes are the driving force behind economic changes and social transformations. Taxes are the lever that the government regulates political, economic and social life. As a typical political economy, tax revenue can focus and profoundly reflect the context of the development of the country and society and clearly reveal the trajectory of prosperity and failure of the dynasty. In ancient times, there were many tribes engaged in agricultural work in the land of China. At that time, the productive forces were low, there were no surplus products, no country, no class and, of course, no tax revenue. According to legend, Fu Xi’s knot rope fishing, Sui people’s wood drilling fire, nest wood nest, Shen Nong’s taste over a hundred herbs. They represent China’s ancient hunting and hunting era, firearms era, nesting era and farming era, which is one of the early human experiences