摘要
荀子继承和创新前人赋税思想成果,提出了"开源节流"、"聚敛亡国"、"等赋养民"、"节用裕民"等积极财政赋税原则、观点,在中国赋税思想史上有着重要地位,并对解决当前我国"三农"问题有一定的借鉴意义。
Xun Zi put forward the 'opening up the source and regulating the flow' etc. finance and tax principles, which has the important position in Chinese tax thought history.
出处
《湖北财经高等专科学校学报》
2004年第6期35-36,共2页
Journal of Hubei College of Finance and Economics
关键词
荀子
赋税思想
三农问题
Xun Zi
tax thought
three agriculture problems
