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一、“费改税”的理论依据(一)税收和政府收费的界定。税收是国家为满足维持国家存在、实现国家职能的需要,凭借政治权力,通过法律程序,强制地无偿地取得财政收入的一种手段。它是社会提供给国家维持其运转和履行职能需要维持社会再生产需要的“社会扣除”。税收的适...
First, the “tax reform” theory (A) the definition of taxes and government fees and charges. Taxation is a means by which the state compulsorily and with due consideration of the state’s functions to maintain its state’s presence and its state functions rely on political power and through legal procedures to obtain compulsory and unpaid revenue. It is a “social deduction” that society provides to the country in order to maintain its functioning and perform its functions, which requires the maintenance of social reproduction. Tax suit ...