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税收是国家和政府为了实现其管理和领导职能,凭借其政治权利,按照法律法规的相关规定,通过税收工具强制的、无偿的征收国民收入获得财政收入的一种形式。税收具有无偿性、强制性、固定性三个属性和特征。我国自建国以来在税制方面有过多次改革,目的就是通过这种宏观调控手段对社会财富进行二次调节,引导我国经济和产业的发展以及转型。目前我国经济发展处于快速增长阶段,在这种快速增长的影响下也伴随着各种问题,如:环境问题、产业发展不平衡、中小企业发展不长远以及资金
Taxation is a form by which the state and the government obtain revenue through compulsory and unpaid collection of national income by virtue of its political rights and the relevant provisions of laws and regulations in order to realize its management and leadership functions. Tax has the characteristics of gratuitous, mandatory and fixed three attributes. Since the founding of our country, there have been many reforms in the tax system. The purpose is to carry out secondary adjustments to social wealth through this macro-control measure to guide the development and transformation of our economy and industry. At present, China’s economic development is in a period of rapid growth. Under the influence of such rapid growth, various problems are also accompanied, such as environmental problems, unbalanced industrial development, the short term development of small and medium-sized enterprises,