| 公共物品视角下的税收征管思路分析 |
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| 引用本文： | 王传言,章海玲.公共物品视角下的税收征管思路分析[J].河北能源职业技术学院学报,2007,7(2):32-33,37. |
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| 作者姓名： | 王传言 章海玲 |
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| 作者单位： | 1. 苏州大学政治与公共管理学院,江苏,苏州,215123
2. 宁波天一职业技术学院,浙江,宁波,315000 |
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| 摘 要： | 公共物品具有非竞争性和非排他性的一般属性,这要求其成本补偿方式应采取不同于私人物品的形式.税收作为公众消费公共物品而支付的价格使公共物品成本补偿和再生产成为可能.在这种税收价格观下,构建服务型税务成为公共物品视角下税收征管的必然思路.
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| 关 键 词： | 公共物品 达尔均衡 服务型税务 |
| 文章编号： | 1671-3974（2007）02-0032-03 |
| 修稿时间： | 2007-04-19 |
The Tax Collection Idea from the Public Goods Perspective |
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| WANG Chuan-yan,ZHANG Hai-ling.The Tax Collection Idea from the Public Goods Perspective[J].Journal of Hebei Energy Institute of Vocation and Technology,2007,7(2):32-33,37. |
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| Authors: | WANG Chuan-yan ZHANG Hai-ling |
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| Institution: | College of Politics and Public Management,Suzhou University, Suzhou 215123 |
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| Abstract: | The general attributes of the cost of public goods requires to be taken from compensation in the form of personal belongings. Public consumption tax as the partial price of public goods makes the reproduction of public goods possible. In this tax concept, building a service - oriented tax has become an inevitable idea in the tax collection from the public goods perspective. |
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| Keywords: | public goods lindahl balance service - oriented tax |
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