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分税制改革即将推行.对分税制的认识从表面上看越来越趋于一致.但在理论上,仍然有进一步论述的必要性.(一)推行分税制的意义分税制是新财税体制中重要组成部分.包括分税、分证、分管.同时.规范中央与地方支出和收支转移的一套制度.本文拟从六个方面.来谈谈我是如何理解推行分税制的必要性和必然性的.1.从税收的本质特征来认识分税制对加强宏观管理的重要性.税的本质含义是一种由国家强制性证收的收入.税收具有强制性、无偿性和固定性.强制性和无偿性是国家政治权力、公共权力的体现.固定性的强弱.则是判断社会法制化、民主化和进步性的标尺.而国家征收捐税.所凭借的是政治权力.不是财产权力.
The reform of the tax-sharing system is about to be implemented, and the understanding of the tax-sharing system tends to be more and more consistent on the surface, but in theory there is still a need for further discussion (1) The Significance of Introducing the Tax-Sharing System The tax-sharing system is an important part of the new tax system. Including the tax, sub-license, in charge.Meanwhile, standardize the central and local expenditures and a system of revenue and expenditure.This article from six aspects to talk about how I understand the necessity and necessity of the implementation of the tax-sharing system. To understand the importance of the tax-sharing system to strengthen the macro-management from the essential characteristics of the tax, the essential meaning of the tax is a kind of revenue that is compulsorily compulsory by the state and the tax has compulsory, unpaid and fixed nature. Political power and the manifestation of public power.The strength of the fixedness is a measure of the legalization, democratization and progress of the society, and the state levies the tax, depending on the political power, not the property right.