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当前关于税费本质的理论实质上是从税收主体、目的、手段、范畴等角度对税费属性的侧面阐述,是对税费在现实中种种表象的分析,并没有深入到税费缴纳主体与国家(政府)关系的本源和实质。税费本质上是个人财产权与国家财政权均衡统筹的产物,是对经济活动中因为国家所提供的秩序保障而实现的“社会租”的分割。经济交易主体和国家之间对“社会租”的分割以相互间所达成的契约为标准,而税费正是其中成为国家财政权的构成部分。
At present, the theory about the nature of taxes and fees essentially expounds the tax-fee attributes from the perspective of tax subjects, purposes, means and categories, and analyzes the various manifestations of taxes and fees in reality and does not go deep into the main body of tax payment The origin and essence of the relationship between the state (government). Taxes and fees are essentially the product of the balance between individual property rights and state fiscal power and the division of “social rent”, which is achieved through the protection of the order provided by the state in economic activities. The division of “social rent” between the subject of economic transactions and the state is based on the contract reached by each other, and taxes and fees form part of the national fiscal power.