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我国税收的监督制约措施,可谓源远流长。相传公元前二千多年,夏禹王大会诸侯于浙江茅山,各诸侯国进献的玉帛等各类贡品不计其数,堆得满山遍野都是。夏禹王把各国进贡的品种、数量、时间规定下来,要大家“按时进贡,不得违误”。这样,“贡”便成为我国最早的税收了。当时,夏禹派人对堆积如山的贡品加以清点,按其名称、数量、来源、去向等分门别类记录在册,而把这种工作称为“会计(稽)”。后来,又把负责此项工作的人员,称为“司会”。司会的职责,便是按时如实记载贡品的来源、去向、结存数量,按期向国王报告,以防贡品的逃漏与流失,并据以考核职官的业绩。可以说,在我国,会计产生于税收,也是对税收最早的监督与制约。
Our tax supervision and control measures can be described as long history. According to legend, more than two thousand years BC, the Yu Yu Wang Assembly princes in Maoshan, Zhejiang, the princes and other tribes of silk and other tribute countless, piles of mountains and plains are. King Xia Yu stipulated the variety, amount and time of tribute for all countries and asked everyone to “pay tribute on time and without error.” In this way, “tribute” has become China’s earliest tax revenue. At that time, Xia Yu sent mountain tribes to be counted, according to their name, quantity, origin, to be divided into different categories recorded in the book, and called the work of “accounting (JI).” Later, again responsible for the work of the staff, called “Secretary will.” The division’s duty is to truthfully record the source, destination and balance of the tribute on time and report it to the king on schedule so as to prevent the escape and loss of the tribute and to assess the performance of the officer. It can be said that in our country, accounting arises from taxes, but also the earliest supervision and restriction of taxes.