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本文认为,税收具备的组织收入与调节经济两大职能的相机组合形成税制的不同模式,并决定着税制功能作用的发挥。税制摸式的选择和建立,同一国一定时期的经济发展、税源分布、收入分配、社会管理等因素密切联系。税制的科学性,主要体现在不同职能的主体税种的选择、定位及其相互间有机配合而成的结构模式,是否与具体国情相适应,是否有利于实现对各类税源的有效把握,是否有助于纠正经济运行的扭曲,是否有利于对社会收入分配扭曲的调节。
This paper argues that the combination of tax revenue organizations and the two major functions of regulating the economy of the camera to form a different tax model and determine the function of tax system to play. The choice and establishment of the tax model is closely linked with the economic development, distribution of tax sources, income distribution and social management in a certain period of time in the same country. The scientific nature of the tax system is mainly reflected in the choice and positioning of the main types of taxes of different functions and their structural modes of organic cooperation with each other and whether they are compatible with the specific national conditions and whether they are conducive to the effective control of various types of tax sources. Help to correct the distortion of economic operation, is conducive to the distortion of social income distribution adjustment.