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现代税收具有两种主要职能,即组织财政收入与调控经济行为。前一种职能的作用是人们认识和利用得最早的;后一种职能的作用则是随着商品经济的发展而日益显示出来的。在我国发展商品经济的过程中,税收的调控作用,尤其是对投资主体的投资行为的调控作用越来越明显,主要体现在以下几个方面:①通过税收杠杆和利润杠杆的配合来参与社会产品和国民收入的分配与再分配,从而制约各级投资主体的投资规模。②通过流转税与价格杠杆配合来调节不同产品的预期收益,从而修正价格体系的扭曲,正确引导投资方向。③通过所得税与折旧杠杆、工资杠杆等配合来调节不同行业、不同企业的留利水平,以体现同家产业政策的要求。④通过行为税中的建筑税、烧油特别税来有选择地直接约束投资方向,控制投资规模。
Modern tax revenue has two main functions, namely, the organization of fiscal revenue and regulation of economic behavior. The role of the former function is the earliest known and utilized by people; the function of the latter function is increasingly revealed as the commodity economy develops. In the process of developing the commodity economy in our country, the regulation and control of tax revenue, especially the regulation and control of the investment behavior of the investment entities, is more and more obvious. This is mainly reflected in the following aspects: (1) participating in society through the cooperation of tax levers and profit levers Product and national income distribution and redistribution, thus restricting the investment at all levels of investment size. ② through the turnover tax and price leverage to adjust the expected return of different products, thus correcting the distortion of the price system, the right direction to guide investment. ③ Through income tax and depreciation leverage, wage leverage and other adjustments to regulate the different industries, different enterprises retained profits to reflect the same industry policy requirements. ④ through the behavior tax in the construction tax, oil special tax to selectively direct the direction of investment constraints, control the scale of investment.