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税收管理的现代化,指的是税收作为一种历史久远的财政范畴,在其发展的历史上,从为小生产和小商品经济服务,转而为大生产和市场经济服务所具有的一些带有普遍性的基本特点,在市场经济条件下,适应经济发展的不同水平和政府经济政策的变化,不同的发展阶段上也有一些下同的特征。根据一些市场经济发展历史较长和典型性较高的国家情况看,现代化的税收大致具有以下一些重要的特征,值得我们参考借鉴: 一、民主化特征。这是在现代资本主义市场经济条件下税收管理所具有的一种带普遍性和体现在整个历史发展时期的特
The modernization of tax administration means that tax revenue, as a kind of financial field with a long history, has been widely adopted in the history of its development from the service of small-scale production and the commodity economy to the service of large-scale production and market economy Under the conditions of a market economy, the basic characteristics of sex are adapted to the different levels of economic development and the changes of government economic policies. There are also the following characteristics in different stages of development. According to some countries with a long history of market economy and high typicalities, the modernized tax generally has some important features that deserve our reference: First, the characteristics of democratization. This is a kind of universalism embodied in tax administration under the conditions of modern capitalist market economy and embodied in the period of historical development