解析公共税收的收入职能

The Explanations on the Income Function of the Public Tax

税收的收入职能在人类社会不同历史发展阶段的具体表现是不同的,我们对税收收入职能的认识应该持有历史的、发展变化的观点。如何认识公共税收的收入职能,是我国公共税收建设中一个很重要的问题,因此,建议从公共税收收入职能的动因、职责范围及评判标准等方面进行全面剖析。

There are some differences on the income function of the tax in the different period of history in the mankind. So we should have our own opinion on it. How to recognize the function of the public tax is very important for the construction of our public tax. Therefore, suggestions are made from the motions of the income function of the public tax, the scale of duty and the standard of judgment.