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一、亚当·斯密关于税制建立的四大原则关于税收制度建立的原则,各经济学家讨论已久,而为后来资产阶级学者所推崇者,是亚当·斯密的四大原则,简明扼要,承前人之精华。其内容如下: (一)平等原则。斯密在《国富论》中写道:“各国人民、应各依其能力供应政府的经费,换句话,即人民各依其在国家保护之下所得的收入,以供国用”,也就是说,人民应依其在国家保护下所得收入的多少为比例,向国家缴纳租税,才算是公平。分析此原则有3点含义:①国家有权课税,人民有义务纳税;
First, Adam Smith on the establishment of the four principles tax system on the establishment of the tax system, the economists have been discussed for a long time, and later advocated by bourgeois scholars who are Adam Smith’s four principles, concise , The essence of the predecessor. Its contents are as follows: (a) principle of equality. In “Wealth of Nations”, Smith wrote: “People of all countries should supply government funds according to their ability. In other words, the people should use their incomes under the protection of the state for their own use.” In other words, it is fair that people should pay taxation to the state according to the amount of income they receive under the protection of the state. Analysis of this principle has three meanings: ① the state has the right to tax, the people have an obligation to pay taxes;