摘要
我们所需要的消费品分作两类：一类是私人物品，另一类是公共物品。公共物品由政府负责提供；而政府用于提供公共物品的资金，就来源于我们缴纳的税收。要享受政府提供的服务，要消费公共物品，就必须照章纳税。这是一种与市场经济体制环境相适应的、全新的纳税观念。
Abstract The consumer goods which we need is divided into two kinds: One is the private goods and the other is the public goods, which is provided by the government. The funds provided by the government comes from the taxes which we handed in. If you want to enjoy the services provided by the government and consume pubic goods, you must pay taxes by rules. This is a new taxpament sense that suits the market economic system.
出处
《税务与经济》
CSSCI
北大核心
1996年第4期1-3,共3页
Taxation and Economy
