论文部分内容阅读
随着改革开放的深入,税收杠杆的调节作用越来越为人们所重视,作用范围不断扩展,涉及面越来越广,以致于不少人认为,对一些单位和个人违反国家法律法规和方针政策的行为,也可以采取征税的办法来进行约束.过去和现行的税收政策中也有过对违法行为征税的规定,如对国家禁控项目的固定资产投资征收建筑税,对大办筵席的单位和个人征收筵席税,对国家禁止的非金融机构经营金融业务的收入征收营业税等等.对违法行为及其非法所得是否应该征税,征税是否能达到预期的效果,人们看法不一,莫衷一是,理论界也存在颇多争议.对此,笔者拟略述管见,与读者共同探讨.
With the deepening of reform and opening up, more and more attention has been paid to the regulatory role of tax leveraging. The scope of its role has been expanding and its coverage has become more and more widespread. Many people think that some units and individuals violate the laws, regulations and guidelines of the state Policy behavior can also be taxed approach to the constraints of the past and the current tax policy has also imposed on illegal acts, such as the state banned the project of fixed assets investment construction tax levied on the banquet Of banning taxes on banquet units and individuals, levying business tax on incomes of non-financial institutions operating banned by the state, etc. The effect of whether taxes and taxes on unlawful acts and their illegal gains should be achieved is not the same There is a lot of controversy in theorists as well. In this regard, I would like to briefly discuss with readers and discuss with them.