税收价格论对强化税收征管的现实意义  

On the Practical Significance of Appling Tax Price Theory to Tax Administration

作　　者：赵霄汉[1] 

机构地区：[1]厦门大学财政系,福建厦门361005

出　　处：《税务与经济》2006年第5期87-89,共3页Taxation and Economy

摘　　要：税收价格论认为税收是纳税人为消费公共品而向政府支付的“价格”,税收征纳双方在本质上是平等的交换关系。借鉴税收价格论,应当以个人为基点,从利益交换关系的角度,赋予纳税人作为交换一方应有的权利。应在整个公共部门经济的全过程中体现税收本质上的平等交换关系,并以法律的形式予以确定和保护。引进税收价格论,对提供新的税收征管思路,强化税收征管工作,具有重要的现实意义。In the tax price theory, tax is the price that taxpayers pay for consuming public goods, so the exchange relationship of the two sides of tax administration is equal in essence. Using tax price theory for reference, we should endow the taxpayers with the essential right based on the individual and from the angle of benefit exchange relationship. And such a relationship should be embodied during the whole course of public sectors economic behavior and be ensured and protected by the form of laws. Introducing the theory will be of a practical significance for offering a new thinking of tax administration and strengthening the work of tax administration.

关 键 词：税收价格论 税收征管 交换说 

分 类 号：F810.42[经济管理—财政学]