基于产业安全的税收管理研究初探

产业安全是国家经济安全的重要组成部分,是国家制定产业政策、实行经济干预的最基本出发点。本文主要对产业安全下的税收管理进行研究,分析了产业安全公共物品的属性,并根据该属性将产业安全问题看作是一种"新型的市场失灵"。在此基础上引入税收管理,分析税收管理与产业安全的内在联系,最后得出税收管理是政府实施宏观调控,矫正市场失灵,维护产业安全的重要工具。

Probing into tax income management research based on industry safety

Industrial safety is an important part of national economic security, also the most basic point of national industrial policy and economic interven- tion . This paper mainly researches the tax management of industrial security, analyzes the attribute of the industry security of public goods, and then sees it as a “new market” according to the property . In addition, introduce tax administration to analyze the relation- ship between tax administration and industry security, Finally the conclusions are that revenue management is the implementation of government macro-control, recti- fying the market failure, also an important tool to maintain industry security.