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一、税收的起源与发展(一)什么是税收税收是国家凭借政治权力,按照预定标准,无偿地集中一部分社会产品所形成的特定分配关系。税收的基本概念,具体来说:税收是国家为了实现其职能取得财政收入的一种形式;税收是国家凭借其政治权力进行分配的一种形式;税收有其固有的形式特征,即强制性、无偿性和固定性。税收体现着特定的分配关系,是指税收在社会再生产过程中,属于分配范畴。分配是把社会产品分为不同的份额,并决定各个份额归谁占有的一个环节,税收就是这个环节上的一种分配形式。国家向纳税人征税,就是把一部分社会产品强制地转变为国家所有并支配使用。征税的过程,就是将一部分社会产品从纳税人手中转变为国家所有
I. The Origin and Development of Tax (I) What is the Taxation Taxes are the specific distributional relations formed by the state by virtue of its political power and the concentration of a part of social products on a predetermined standard, without compensation. Specifically, taxation is a form of state revenue obtained by the state in order to realize its functions. Taxation is a form of distribution by the state on the basis of its political power. Taxation has its own inherent form and characteristics, namely mandatory, Gratuitous and fixed. Taxes reflect a specific distribution relationship, which means that taxation belongs to the distribution category in the process of social reproduction. Distribution is the social product is divided into different shares, and decide which part of each share belongs to a link, taxation is an aspect of this form of distribution. Taxation of taxpayers by the state means that some of the social products are forcibly transformed into state-owned and dominated use. The process of taxation is to transform part of the social products from taxpayers to state-owned ones