现代税收思想的渊源与发展

发布时间：2018-02-17 00:28

本文关键词： 税收思想史税收理论税收学　出处：《税务研究》2017年05期 　论文类型：期刊论文

【摘要】：现代税收思想的最初发展涉及面广,本文主要考察关税、租税关系、税收与资本保护、经济分析工具的发展与税收思想的深化四个方面。在现代税收思想发展的初期,关税的性质与征管以及关税目标是讨论较多的主题。现代国家的运行需要经费,地租收入是国家最初的最主要收入来源。随着土地私有制的发展,税收在国家收入体系中的地位逐步上升。早期税收思想关注租金和税收两种不同形式的收入对国家运行的不同影响。租税之间的联系也持续得到关注。税收不应该损害资本,但在现实中又很难做到,如何征税才能尽量少损害资本就成为税收理论关注的重点。税收与经济有着密切关系,经济理论的发展推动着税收思想的演变,税收思想的演变背后有着深刻的现实背景。这些对于当下中国建立现代税收制度和构建有中国特色的税收学也有一定启示。
[Abstract]:The initial development of modern tax thought involves a wide range of aspects. This paper mainly examines four aspects: tariff, tax rental relationship, tax and capital protection, the development of economic analysis tools and the deepening of tax thoughts. The nature and management of tariffs and tariff objectives are the main topics discussed. The operation of modern countries requires funds, and land rent is the country's first major source of income. As private ownership of land develops, The role of taxation in the national income system has gradually risen. Early tax ideas focused on the different effects of rent and tax revenue on the functioning of the country. The link between rent and taxation also continues to be concerned. Taxes should not damage capital. However, it is very difficult to do so in reality. How to levy tax to damage capital as little as possible has become the focus of tax theory. There is a close relationship between taxation and economy, and the development of economic theory promotes the evolution of tax ideas. There is a profound realistic background behind the evolution of tax thoughts, which has some implications for the establishment of modern tax system and the construction of tax science with Chinese characteristics in China.
【作者单位】：中国社会科学院财经战略研究院;
【基金】：国家社会科学基金重大项目“公共经济学理论体系创新研究”(批准号:14ZDB121)的阶段性成果
【分类号】：F810.42

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