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浅谈税收制度设计遵循适度原则和效率原则
来 源:www.71-fuwu.com     发布时间:2016-6-29 10:32:59



适度原则


在税收制度设计中,社会整体税收负担的确定,要充分考虑国民经济发展状况和纳税人负担能力,既能基本满足国家的财政需要,又不能使税负太重影响到经济发展与人民生活。

效率原则

税收的效率原则要求政府征税活动一方面要有利于资源的有效配置,促进经济行为的合理化和社会经济效率的提高,或者对经济效率的不利影响最小;另一方面要以尽可能小的税收成本来取得税收收入,即税务机关的征收费用和纳税人的纳税费用最小化。



Moderation principle


In the design of the tax system, the tax burden of the whole society determined, to fully consider the development situation of national economy and taxpayer burden ability, which can meet the financial needs of the country, and can not make the tax burden too heavy impact on economic development and people's living.


Efficiency principle


The efficiency principle of Taxation requires the government taxation activities, on the one hand to conducive to resource effective configuration, improve the economic behavior of the rational and social economic efficiency, or adverse effects on economic efficiency minimum; on the other hand to to small tax cost as much as possible to obtain tax revenue, collection costs and the tax authorities of the taxpayer tax cost minimization.



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