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传统税收原理理论对税收职能的界定有两个缺点,一是把税收调控经济和调节收入分配都界定为税收的职能,未能区别职能作用和功能作用之间的巨大差异;二是把税收调节社会运行的作用仅仅局限于调节收入分配。因此,应当明确税收的唯一职能是组织税收收入,同时,调控经济运行和调节社会运行是税收的两大功能,是国家调控经济运行和社会运行体系的有机组成部分。只有这样,才能为税收调节社会功能的强化提供切实可行的理论依据。
The traditional theory of tax revenue has two disadvantages in defining its tax function. First, it defines tax regulation and distribution and income distribution as the function of tax revenue, failing to distinguish the huge difference between function function and function function. Second, The role of social operations is limited to regulating income distribution. Therefore, it should be clear that the only function of tax revenue is to organize tax revenue. At the same time, the regulation of economic operation and the regulation of social operation are two major functions of tax revenue and an integral part of the state’s economic control and social operation system. Only in this way can we provide practical theoretical basis for strengthening the social function of tax regulation.