关于征收兵役税及其运作的思考  

Reflection on Levying Tax of Military Service and Its Operation

作　　者：杨廷文[1] 陈国先[1] 袁梅[1] 

机构地区：[1]西华大学人文学院,四川成都610039

出　　处：《西华大学学报（哲学社会科学版）》2004年第2期68-70,共3页Journal of Xihua University(Philosophy & Social Sciences)

摘　　要：县、乡财政困难 ,使现役人员及退役人员的优抚、安置和保障难以落实 ,对此 ,应通过征收兵役税加以解决。本文拟对征收兵役税的理由、目的。Obligation of defense should be borne on average by citizens. The aim of levying tax of military service is to solve such problems as giving special care to family members of servicemen and settlement of retired servicemen. Such tax should be imposed in accordance with the income and living conditions of different classes, and used for fixed aims.

关 键 词：兵役税 理由 目的 方案 

分 类 号：D922.22[政治法律—经济法学]