税收特征的哲学解读

Philosophical explanation on tax characteristics

运用对立统一规律分析了税收基本特征中存在的强制性与自愿性、无偿性收入与有偿性支出、固定性与可变性的三对矛盾。分析认为,在诸矛盾中,强制性与自愿性是主要矛盾。强制性是税收个别无偿性与整体有偿性实现的前提;为防止强制征收中的随意性,要求征税标准相对固定。当无偿性收入和有偿性支出各自达到一定数量时,二者可以相互转化。在纠正对税收特征传统认识的同时,提出通过提高公民文化素质、完善法律和提高财政支出的使用效率等方法来提高公民纳税自觉性的观点。

This paper, by means of the law of unity of opposites, analyzes the three contradiction of being compulsory and voluntary, free income and paid disbursement, and constancy and variable which are basic characteristics in tax revenue. The analysis shows that in these various contradictions, the compulsory and voluntary characteristics are the main contradiction because being compulsory is premise in realizing individul gratis and the whole pay in tax revenue. In order to avoid levying at will, the taxation standard should be relatively fixed. When the free income and paid disbursement aehive a certain value, the two can be mutually transformed. The paper, at last, proposes that when the traditianal understandings of tax characteristics are corrected, much work should be done in improving people＇s cultural quality, perfecting the present laws and relatively raising the financial outlay.