税收职能与税制改革

Tax function and tax reformation

税收是政府取得财政收入的一种形式 ,具有财政职能和经济职能。税收职能是不断演化发展的。不同历史时期税收职能内涵不同。本文从税收原则理论的发展和各税类的发展两个视角来观察税收职能的演化 ,并从中得出一些有益的结论以指导我国税制改革的实践。

Tax is form of government revenue,having financial function and economic function.The function of tax is changeble.In different historical period the conotation of tax function are different.This article reflects the evolvement of tax function from two aspects:one is the development and perfection of tax principle theory,the other is the development of each tax category.The purpose of this article is to find some valuable conclusion to indicate the practice of our tax reform.