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所谓税收观,指人们对于税收的基本看法或态度。如果同税收工作联系起来,就是本着什么样的思想,去规范与税收有关的经济主体的行为,去处理与税收有关的经济主体之间的关系。改革开放20年来,我国的经济环境发生根本变化,计划经济不可逆转地向市场经济转向,短缺经济历史性地转变为相对过剩经济,加入WTO使我国从封闭型经济全方位走向开放型经济。与此相适应,必须与时俱进,用创新的观点和视角,深化对一些税收基本问题的认识。
The so-called tax concept refers to people’s basic opinions or attitudes toward taxation. If linked to tax work, it is in accordance with what kind of thinking, to regulate tax-related economic subjects, to deal with the tax-related economic subjects. In the 20 years since the reform and opening up, China’s economic environment has undergone fundamental changes. The planned economy has been irreversibly turned to a market economy. The shortage economy has historically changed to a relative surplus economy. Joining the WTO has enabled China to move from a closed economy to an open economy. In line with this, we must keep pace with the times and deepen our understanding of some basic taxation issues with innovative perspectives and perspectives.