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税收的本质是人们在生产和扩大再生产的过程中,内生的对于社会总产品的一种必要扣除,而不是像“税收交换说”所描述的那样,税收是购买政府提供的公共物品(服务)的价格。纳税人权利是纳税人因纳税而拥有的权利,并通过社会扣除得以实现。纳税人权利的落实,关键在于通过政府合法性的重塑,提高社会核算的准确性、科学性和高效性,保证社会扣除的合理性。
The essence of taxation is a necessary deduction of endogenous social total product in the course of production and expansion of reproduction, rather than the purchase of public goods provided by the government, as described in the Tax Exchange Theory )the price of. The taxpayer’s right is the taxpayer’s right to tax and can be realized through social deduction. The key to the implementation of the taxpayer’s rights lies in the reshaping of the government’s legitimacy, improving the accuracy, scientificity and efficiency of social accounting and ensuring the social deduction rationality.