我国战时税收动员问题的思考与启示

Thinking and Enlightenment of Tax Mobilization in Wartime in China

战时经济动员表现为多种动员方式相配套的体系式、复合式动员,税收动员也将在未来战争准备及战时财经管理中发挥重要作用。然而目前对于税收动员尚且缺乏成体系的集中深入研究。本文主要从战时税收动员的研究定位出发,在对税收动员进行概念界定的基础上,分析了开展战时税收动员的基本原则,并结合实际经验对未来我国可能的战时税收动员问题提出了针对性的对策建议。

Economic mobilization in wartime is characterized by a combination of systematic and complex mobilization with a variety of mobilization methods. Tax mobilization will also play an important role in future war preparation and wartime financial and economic management. At present, there is a lack of systematic and in-depth research on tax mobilization. On the basis of defining the concept of tax mobilization, this paper analyzes the basic principles of tax mobilization in wartime, and puts forward some countermeasures and suggestions for the possible wartime tax mobilization in the future.