税收学

税收学：方位与发展&关于拓展我国税收理论研究领域的思考

Taxation : Direction and Development

累进税率是税收学中一个非常重要的概念，在所得税中经常使用。

Progressive tax rate , as a major concept in The Taxation , is frequently used in income tax .

税务筹划是连接会计学、财务学与税收学的一门边缘性、交叉性学科。

The tax planning is the marginal , overlapping subject connecting the accounting , the financing and tax .

环境税，又被称为绿色税、生态税，是20世纪末兴起于国际税收学界的概念，它是一种兼具财政效应与环保效应的国家宏观调控手段。

Environmental Tax , also called Green Tax or Ecological Tax , is a new concept originating in the international tax academics in late twenties .

近年来，增值税的扩容问题就一直是国内税收学界探讨的一个重要课题，陆续出现了一批研究成果。

In recent years , the expansion of value-added tax is an important topic in tax academic study , been found in a number of research results .

简述了税收学中有代表性的税收成本理论，介绍了税收征管成本的构成内容，为现实分析提供理论基础。

Brief study of tax revenue in the cost of the representative theory , describes the composition of the contents of the cost of tax collection , provide a theoretical basis for the realistic analysis .

但理论性成果还不够突出，尤其是刑法学理论与税收学理论的结合仍不完美，甚至出现懂刑法而不了解税法或懂税法而不熟悉刑法的税刑脱节现象。

But not enough outstanding theoretical achievements , especially in criminal law theory and the theory of the combination of tax not perfect , and not even know about criminal law and not familiar with tax laws or tax laws to understand the tax penalty Criminal disconnect .

如何以最为有效的方法来消除这些不合法的竞争，规范我国地方政府间税收竞争是学界、政界非常关心的话题。

How to eliminate these illegal competitions and set a standard for inter-local tax competition in the most effective way is very concerned in the educational and politics circles .