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一关于税收公平问题,早在17世纪英国古典经济学家威廉·配弟在其代表作《赋税论》和《政治算术》中,第一次提出了税收应当贯彻“公平”、“简便”、“节省”三条标准;随后,亚当·斯密的《国民财富的性质和原因的研究》和阿道夫·瓦格纳的《财政学》等名著中对税收原则作了系统的论述。自此以后,许多不同国别的经济学家,在各个时期对税收进行了深浅不一的研究。新中国建国初期,提出了“区别对待,合理负担”的原则。1994年新税制的指导思想是:统一税法、公平税负、简化税制、合理分权、理顺分配关系、规范分配方式、保障财政收入,建立符合社会
As for the issue of tax fairness, as early as the 17th century, William Pibi, the British classical economist, first proposed in his masterpieces Tax Theory and Political Arithmetic that tax should be implemented fairly and simply Then, Adam Smith’s “The Study of the Nature and Causes of National Wealth” and “Advocate” and Adolf Wagner’s “Finance” and other famous works on the tax principles were systematically discussed. Since then, many economists in different countries have conducted tax studies at different times and in different periods. In the early days after the founding of New China, the principle of “discrimination, reasonable burden” was put forward. The guiding principle of the new tax system in 1994 is to unify the tax law and pay a fair tax burden, simplify the tax system, rationally divide the power, straighten out the distribution relations, standardize the distribution methods, ensure financial revenue,