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流转税作为国家政治权力的产物,作为政府政策目标的载体和工具,具有维持国家机器运转和调节国民收入分配的政治职能。流转税与政治之间的关系,主要表现为政治权益和政治体制对流转税立法、税权划分及流转税收入分配产生的影响和流转税对政治产生的能动作用两个方面,并涉及到方方面面的利益。流转税与政治之间既有相辅相成的一面,又有相互矛盾的一面,二者之间的关系并非此消彼长,比较复杂,宜慎重把握和处理。
Turnover tax, as a product of the political power of the state, as a carrier and tool of government policy objectives, has the political function of keeping the state machinery functioning and regulating the distribution of national income. The relationship between turnover tax and politics is mainly manifested in two aspects: the influence of political rights and political system on turnover tax legislation, the division of tax rights and the distribution of income tax, and the active role of turnover tax on politics, which involves all aspects Interests. The relationship between the turnover tax and politics is mutually reinforcing and mutually contradictory. The relationship between the two is not the opposite. It is complicated and should be carefully handled and dealt with.