摘要
对税收根据的认识，取决于对国家本质和职能的认识。税收的根据是国家的公共事务职能，具体包括服务职能和管理职能。由服务职能所决定，税收的根据是国家与人民之间的互利关系；由管理职能所决定，税收的根据是人民对国家的隶属关系。
Abstract How to realize the base of tax depends on the realization of the national nature and function.The base of tax is the national public affair function. including the service function and management function. The service function determines that the base of tax is the mutual benefit relationship between tie nation and people. The management function determine that the base of tax is the subordinate relationship for the people to the nation.
出处
《税务与经济》
CSSCI
北大核心
1996年第3期8-11,共4页
Taxation and Economy
