| 税收起源与目的浅探 |
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| 引用本文： | 姚轩鸽. 税收起源与目的浅探[J]. 现代财经, 2010, 0(3) |
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| 作者姓名： | 姚轩鸽 |
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| 作者单位： | 西安市国家税务局; |
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| 摘 要： | 税收起源于保障人类与非人类存在物利益共同体存在与发展的需要,起源于保障利益共同体与增进人类利益的需要。税收终极目的在于增进全社会和每个人的利益总量。税收目的既有共同税收目的与特定税收目的、相对税收目的与绝对税收目的、客观税收目的与主观税收目的,也有直接税收目的与终极税收目的。对税收目的认识如何,既关系着税收理论研究的成熟度,更影响着一个社会税收治理体系(税制)的优良程度。
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| 关 键 词： | 税收 起源 目的 价值 |
An Exploration on the Origin and Goal of Taxation |
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| Yao Xuange. An Exploration on the Origin and Goal of Taxation[J]. Modern Finance and Economics(Journal of Tianjin University of Finance and Economics), 2010, 0(3) |
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| Authors: | Yao Xuange |
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| Abstract: | Taxation originates from the need for securing the existence and development of the benefit of human beings and non-human beings.And the ultimate aim of it lies in increasing the benefit sum of every body and the whole society.How to understand the aim of taxation not only has a relationship with the degree of taxation theory research,but has an effect on the social taxation system as well. |
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| Keywords: | Taxation Origin Goal Value |
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