论社会主义市场经济条件下人民纳税的依据  

The reason why the people should pay their tax who live in socialist exchange economy

作　　者：阎娟[1] 陈小梅[1] 

机构地区：[1]中南财经政法大学研究生部,湖北武汉430064

出　　处：《辽宁税务高等专科学校学报》2001年第3期4-6,共3页Liaoning Taxation College Journal

摘　　要：通过批判性地继承前人关于为什么纳税的结论 ,并在此基础上提出税收是广义公共商品的价格的观点。详细分析社会主义市场经济下人民纳税的原因 ,即两大部门的形成、公共产品的需求、民主决定的可能三大原因 ,最后对传统纳税宣传进行评价 ,提出适合市场经济的新型纳税思想。The thesis critically inherits the forerunner's conclusion about why people pay taxes,then puts forward the writer's standpoint based on the discussion above.There are three reasons about why people pay tax in the Socialist Market Economy:two main departments taking into shape,demands on public goods,possibility of democratic decisions.Finally the author comments on the traditional propaganda on tax paying,and advanced new concepts of paying taxes suitable to the market economy.

关 键 词：中国 社会主义市场经济 公共产品 公共需要 纳税依据 

分 类 号：F812.42[经济管理—财政学]