论文部分内容阅读
许多同志通常把税收的地位、职能和作用相提并论。我认为,职能是根本,决定着其地位和作用。税收的职能如果能够充分体现,它的作用就能充分发挥,它的地位就能相应提高。反之,如果税收的职能不能充分实现,也就谈不上地位和作用了。 一、税收的基本职能 在社会主义市场经济体制下,税收的基本职能有三: 一是组织财政收入。自从税收产生以来,基本职能就是组织财政收入,古今中外,无不如此。在社会主义市场经济体制下,税收依法为国家组织财政收入的基本职能未变,而且更加突出。
Many comrades usually compare the status, functions and functions of tax revenue. In my opinion, the function is fundamental, determining its status and role. If the tax function can fully reflect its role can give full play to its position can be increased accordingly. Conversely, if the functions of taxation can not be fully realized, it will not be able to mention its status and role. First, the basic functions of tax In the socialist market economic system, the basic functions of tax revenue are three: First, organize the financial revenue. Since the tax revenue, the basic function is to organize the financial revenue, all over the world, all this. Under the socialist market economic system, the basic functions of taxation for organizing state revenues according to law have not changed, and have become even more prominent.