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一、导言税法的经济调控功能自税法产生时起就客观存在,只不过在自然经济时期,它仅是以潜在的、自发的方式作用于社会经济生活,其对国民经济的调节作用尚未凸现出来。从14世纪末开始,随着资本主义生产关系在封建社会内部的孕育成长,税法的经济调控功能由原来的自发状态转变为自觉状态,并在此后的自由资本主义经由垄断资本主义发展到现代资本主义的过程中,经历了有限调控、理性调控到20世纪30年代以后具有现代观念的税法调控的演变历程。
I. Introduction The economic regulation and control functions of the tax law have existed objectively since the tax law was created. However, in the period of natural economy, it only acts on the social and economic life in a latent and spontaneous way, and its regulatory function on the national economy has not yet been manifested . Since the end of the 14th century, with the birth and development of the capitalist relations of production within the feudal society, the function of economic regulation and control of the tax law has changed from a spontaneous state to a conscious state. From then on, free capitalism has developed through monopoly capitalism to modern capitalism The process of regulation and control of tax law with modern conception has gone through limited regulation and rational regulation and control from the 1930s onward.