邓子基的社会主义治税观  

On Deng Ziji's Concept of Socialist Tax Governance

作　　者：习甜[1] 

机构地区：[1]厦门大学财政系,福建厦门361005

出　　处：《当代财经》2012年第6期121-128,共8页Contemporary Finance and Economics

摘　　要：邓子基教授是我国社会主义税收理论的奠基人之一,他的治税思想是社会主义市场经济实践的主要指导思想。回顾邓子基教授的社会主义治税观,包括社会主义税收基础理论、社会主义治税思想、税利分流的理论依据、流转税和所得税并重(双主体)的税制模式、相对独立的特区税制模式、涉外税收和新一轮税制改革等七个方面,对于税收理论和实践的创新与发展,具有重要的现实意义。Professor Deng Zaiji is one of the founders of China＇s socialist tax theory, and his tax governance idea is served as a guiding ideology on the practice of the socialist market economy. A review of Professor Deng Ziji＇s socialist taxation perspective, including such seven aspects as the basic theory of socialist tax, the socialist idea of tax governance, the theoretical basis of profit and tax diversion, the dual tax mode of turnover tax and income tax （double subject）, the relatively independent tax mode of the special zone, foreign-related taxation and the new round of tax reform, has important practical significance in the innovation and development of tax theory and practice.

关 键 词：邓子基 社会主义 治税观 

分 类 号：F812.42[经济管理—财政学]