摘要
公共物品具有非竞争性和非排他性的一般属性,这要求其成本补偿方式应采取不同于私人物品的形式。税收作为公众消费公共物品而支付的价格使公共物品成本补偿和再生产成为可能。在这种税收价格观下,构建服务型税务成为公共物品视角下税收征管的必然思路。
The general attributes of the cost of public goods requires to be taken from compensation in the form of personal belongings. Public consumption tax as the partial price of public goods makes the reproduction of public goods possible. In this tax concept, building a service - oriented tax has become an inevitable idea in the tax collection from the public goods perspective.
出处
《河北能源职业技术学院学报》
2007年第2期32-33,37,共3页
Journal of Hebei Energy College of Vocation and Technology
关键词
公共物品
达尔均衡
服务型税务
public goods
lindahl balance
service - oriented tax
