论文部分内容阅读
近些年来随着我国改革开放的不断深入,我国的经济建设快速发展,财政收入不断增加,税收在社会主义市场经济中的地位和作用越来越重要。人们与税收之间的关系越来越密切,政府取得财政收入的形式多种多样,例如通过发行货币取得税收,发放公债等等,在众多的财政收入中,税收是最为主要的,税收构成了我国财政收入的重要部分。本文主要分析财政与税收之间的关系,从财政收入的含义和来源入手,并分析税收的特征,对如何处理财政与税收之间的关系提出一些具有建设性的建议,为增加我国财政收入提供保障。
In recent years, with the continuous deepening of China’s reform and opening up, the rapid development of China’s economic construction and increasing revenue have made it increasingly important for tax revenue to play its role and role in the socialist market economy. The relationship between people and taxation is getting closer and closer. The forms of fiscal revenue obtained by the government are varied. For example, tax revenue is issued through the issuance of currency, and public debt is issued. Among many fiscal revenues, taxation is the most important and taxation constitutes An Important Part of China’s Financial Revenue. This article mainly analyzes the relationship between finance and taxation, starts with the meaning and source of fiscal revenue, and analyzes the characteristics of taxation. It puts forward some constructive suggestions on how to deal with the relationship between finance and taxation so as to provide more revenue for our country Protection.