| 论“税收本质”的会计体现 |
| |
| 引用本文： | 胡志勇. 论“税收本质”的会计体现[J]. 生产力研究, 2009, 0(17) |
| |
| 作者姓名： | 胡志勇 |
| |
| 作者单位： | 厦门大学经济学院; |
| |
| 摘 要： | 经济学对税收的本质做了充分的阐述,税收是公共产品的价格。然而长期以来,政府会计制度对此并没有明确的规定,理论与制度之间的差异是如何产生?文章从税收理论寻找问题的答案,公共产品的特殊性是原因所在。随着政府会计制度的不断改变,税收本质正逐渐得到体现。
|
| 关 键 词： | 税收本质 政府会计 边际效用 |
On the Accounting Expression of the Tax Essence |
| |
| HU Zhi-yong. On the Accounting Expression of the Tax Essence[J]. Productivity Research, 2009, 0(17) |
| |
| Authors: | HU Zhi-yong |
| |
| Abstract: | In the theory of economics, tax is explained as the price of public goods.However, in a long time, no exactly regulation was given in government accounting system.What is the diversity between theory and system? This study finds out the answer is the specific of public goods in the theory of tax.With the developing of government accounting system, the essence of tax is expressed. |
| |
| Keywords: | |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
