中国税务改革的思考.docVIP

摘要 税收，是国家或政府为实现其职能的需耍，凭借其政治权力，按照预泄的标 准，强制无偿地征收货币或实物的一种形式。它其实是一种分配，一方面为政府 筹集财政收入，一方面通过物质利益机制调节经济，达到一沱的经济、政治及社 会目的。经济是一切分配的基础，同样也是税收分配的基础。税收，既是一个经 济范畴又是一个历史范畴。制度，是社会游戏的规则，是人们创造的，用以限制 人们和互交流行为的框架。税收制度属于上层建筑范畴，必然受社会生产力发展 水平的制约，受一国一定时期的经济体制、政治体制，甚至社会文化历史习俗等 因索的制约，作为历史范畴的税收必然有着历史的积淀，受着和同的、不同的亦 或是和近的社会历史文化的浸润、影响。屮国是界文明的发祥地之一，同时也 是最早出现税收的一个国家。一个国家税收的好坏、结构是否合理，对经济的发 展和社会的稳圧起着非常巨大的作用鉴于我国口改革开放以來经济的飞速发展 现状，对我国的税收不断提出了新的耍求和挑战。试图通过对我国税收的发展历 程做一冋顾和展望，为我国税收制度的进一步完善和发展提供依据。 关键字：税收；经济；制度；发展 Abstract Tax, i s the natio na 丨 or the go ver nment to rea I i ze its func tion needs, with its political power, accord i ng to the predetermined standard, mandatory freely col lection of currency or forms of a form. It is actual ly a k i nd of dis trib ution, on the one hand, to ra i se f i sea I reve nue for the gover nmerit. on the one hand, t hrough ad jus ting the econo mic mat erial benef it mechanism, to ach i eve a certain economic. politicaI and soc i a I purposes. Economy i s the bas i s of a I I d i stri but i on, but a I so the f oundat i on of tax d i stri bution. Taxes, i s both a economic category i s a h i stori cal category. System, i s the soc i a I ru I es of the game, i s to limit the peop I e to crea te the framework t o he I p peop le commun ica te behav i or. The tmx sys tem be Iong to superstrueture areas, inev i table suffer soc i a I productivity deve I opme rrt level of res trie ted by one country cer tain per iod, the economic sys tem and pol it ica I sys tem, and even the soc i a I cult ure hi s tory custom res trie ted by many fac tors such as a h i s tor ica I cat egory, the tax inevitabIe h i stor i caI accumuI ation, suffer the same d i fferent a I so or close the social h i s tory cult ure i nf i Itrates. Ch i na i s one of the crad I es of wor I d civil i za tion, but al so one of the ear I i es t state tax the stand or fa I I of a state tax st rue ture whe ther reaso nable, for econ omic deveIopment and soc i a I stabi I ity pI ays a huge role in China since si