税收价格论
- 网络Appling Tax Price Theory
税收价格论-
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。
Introducing the theory will be of a practical significance for offering a new thinking of tax administration and strengthening the work of tax administration .
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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。
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 .
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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。
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 .