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新税制实施两年来,各种税收分配关系已全面展开,税负转嫁问题从理论到实践都得到充分的承认,人们逐渐认识到,对它的针对性研究具有现实的必要性和紧迫性。基于此,本文运用马克思主义的价值理论和再生产理论,借鉴西方经济学的有益观点,对税负转嫁这一外生冲击对军事财力的影响进行了初步的探讨,并在对税负归宿质的规定性——负效应占主流和量的规定性——影响程度很深这一分析基础上,提出了军事财力二元管理的因应对策。
In the two years since the implementation of the new tax system, various taxation distribution relations have been launched in an all-round way. The tax burden transfer problem has been fully recognized both from theory and practice. People have come to realize that there is a realistic necessity and urgency for its targeted research. Based on this, this article uses the Marxist theory of value and reproduction theory, draws lessons from the western economic beneficial point of view, the impact of the tax burden on the military and financial impact of the exogenous shock conducted a preliminary discussion, and the tax burden of quality Regulatory - the negative effect of the mainstream and the amount of the provisions - a deep impact on the basis of this analysis, the proposed dual management of military financial resources response.