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30年前,按照有计划商品经济要求,中国在全国范围内实行国营企业“利改税”和工商税制改革,税收开始成为政府收入的主要形式和调节经济的重要杠杆。当时,人们的税收观念还不正确。按照“国家政治权力无偿分配论”的说法,税收的目的是取得财政收入,税收的依据是国家政治权力,税收的核心特征是无偿性,社会主义税收与资本主义税收具有本质区别。为树立正确税收观念,我在《中国税务》发表了一组短文,包括“对税收目的的重新认
Thirty years ago, according to the requirements of a planned commodity economy, China implemented the reform of state-owned enterprises, ”reforming profits and taxes“ and the industrial and commercial taxation system throughout the country. Tax revenue became the main form of government revenue and an important lever to regulate the economy. At that time, people’s taxation concept was not correct. According to the theory of ”the theory of the free distribution of the political power of the state,“ the purpose of taxation is to obtain financial revenue. The basis of taxation is the political power of the state. The core feature of taxation is the non-payment nature. The socialist taxation and the capitalist taxation are essentially different. In order to establish a correct taxation concept, I published a series of essays in ”China’s Taxation,“ including ”re-recognition of tax purposes