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国家税收的本质问题是财政理论界长期争论而没有解决的一个重要理论问题。这一问题之所以重要,是因为它关系到在市场经济体制下国家征税的依据是否具有充分的说服力,关系到我国现有税制进一步改革的方向是否符合科学发展观的要求。本文通过对马克思主义产权理论的深入研究,从土地所有权的视角探讨了市场经济体制下国家税收的本质,提出了马克思关于土地所有权规律的理论是国家征税的重要理论依据的观点。
The essence of the state tax is an important theoretical issue that has not been solved by the long-term arguments of the financial theory circle. The reason why this issue is important is that it is related to whether the basis for national taxation under a market economy system is sufficiently convincing or not, and whether the direction for further reform of the existing taxation system in China is in line with the scientific development concept. Based on the deep study of Marxist theory of property rights, this paper discusses the essence of state tax under the market economy system from the perspective of land ownership and puts forward the view that Marx’s theory of land ownership law is an important theoretical basis for national taxation.