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邓子基教授是我国社会主义税收理论的奠基人之一,他的治税思想是社会主义市场经济实践的主要指导思想。回顾邓子基教授的社会主义治税观,包括社会主义税收基础理论、社会主义治税思想、税利分流的理论依据、流转税和所得税并重(双主体)的税制模式、相对独立的特区税制模式、涉外税收和新一轮税制改革等七个方面,对于税收理论和实践的创新与发展,具有重要的现实意义。
Professor Deng Ziji is one of the founders of the socialist taxation theory in our country. His taxing philosophy is the main guideline of the socialist market economy practice. The review of Professor Deng Ziji’s socialist tax view, including the basic theory of socialist taxation, socialist tax theory, the theoretical basis for the diversion of tax revenue, turnover tax and income tax (dual subject) tax model, the relative independence of the SAR tax system, foreign Tax revenue and a new round of tax reform, which have important practical significance for the innovation and development of tax theory and practice.