| 税收目的再探 |
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| 引用本文： | 朱亚军.税收目的再探[J].辽宁师范大学学报(社会科学版),2001,24(4):27-29. |
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| 作者姓名： | 朱亚军 |
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| 作者单位： | 辽宁税务高等专科学校,会计系,辽宁,大连,116023 |
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| 摘 要： | 税乃国家财政收入之源，税收是以国家为主体，以满足国家需要为目的，凭借国家政治权力而实现的分配和再分配，一般认为，税收的重要目的是聚财，也可分为政治目的、经济目的和社会目的。但社会主义市场经济条件下的税收还有其独特的一面，即税收的根本目的应该是促进社会生产力的高速发展，不断提高国民的物质和化生活水平。
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| 关 键 词： | 税收目的 生产论 支出论 生产力 财政收入 纳税意识 |
| 文章编号： | 1000-1751(2001)04-0027-03 |
| 修稿时间： | 2001年2月8日 |
A Reexamination of the Aim of Taxation |
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| ZHU Ya,jun.A Reexamination of the Aim of Taxation[J].Journal of Liaoning Normal University(Social Science Edition),2001,24(4):27-29. |
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| Authors: | ZHU Ya jun |
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| Abstract: | Tax is the financial source of a nation.Taxation is allocation and reallocation carried out by a nation by using its political power to meet its demands.Generally speaking,the primary aim of taxation is to collect money.The aim can further be divided into political aim,economic aim and social aim.The particularity of taxation in socialist market economy is that the ultimate aim is to accelerate the development of social productivity and constantly improve its people's material and cultural living standard. |
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| Keywords: | aim of taxation theory of production theory of expense productivity financial gain awareness of paying tax |
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