摘要
商品税的税收职能涉及了财政收入职能、社会政策职能和经济调控职能,其中,财政收入职能应当是目前主要的职能,社会政策职能和经济调控职能都应当加以限定。最适商品课税理论和商品税的税收中性与税收调控的研究在理论上为这种税收职能的限定提供了依据,而在实践中贯彻政策目标的阶段性原则和税收职能的分工原则也有利于商品税税收职能的合理限定。
The function of commodity tax includes three aspects：the function of revenue,the function of social policy and the function of economy adjustment.The first aspect is the main aspect and the other two should be limitited.The limitation is dependent on the theory of optimal levy on commodity and the theory of tax neutral and tax adjustment.And the principle of the stages of policy aim and the principle of division of tax＇ s function are also benefit to the practice of the limitation.
出处
《青岛科技大学学报（社会科学版）》
2008年第2期106-110,共5页
Journal of Qingdao University of Science and Technology(Social Sciences)
关键词
商品税
税收职能
限定
commodity tax
tax＇ s function
limitation
