一、市场经济体制下的税收本质 市场经济条件下,微观经济主体均为理性人。国防、公安、司法、防洪等公共产品或劳务,具有社会共同受益的特征。这些公共产品或劳务又是任何经济体制中所不可缺少的。一方面,政府无法将其效用分割成若干单位而进行出售,使市场定价和成本无法通过市场供 First, under the market economy under the conditions of market economy, the main micro-economy are rational people. Public goods and services such as national defense, public security, justice and flood control have the characteristics of common social benefit. These public goods or services are indispensable in any economic system. On the one hand, the government can not sell its utility by dividing it into units so that market pricing and costs can not be supplied through the market