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本文认为 ,政府取得税收和提供社会公共资源之间是一种有偿的特定交换关系 ,取得税收不是目的 ,提供社会公共资源以满足维护生产关系再生产需要才是目的 ;税收无偿论不能体现税收的目的 ,不符合市场经济的需要 ;实现税收目的的基本方式 ,是通过税收收入与提供社会公共资源之间的交换关系 ,谋求社会总体经济利益的最大化 ;实现税收目的的过程 ,应遵循总体对应和差异对应原则。
This paper argues that it is the purpose of the government to obtain tax revenue and provide social public resources with a specific exchange of compensation. It is the purpose of tax collection not to provide social public resources to meet the need of reproduction of production relations. Taxation gratuitization can not reflect the purpose of taxation , Does not meet the needs of the market economy; the basic way to achieve tax purposes is to seek the maximization of the overall economic interests of society through the exchange of tax revenue and the provision of public resources; the process of achieving the tax goal should follow the overall correspondence and Differential correspondence principle.