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shui shou ji ben zhi shi jiang hua di yi jiang wo guo shui shou de xing zhi he zuo yong
Author(s): 
Pages: 47-49+54
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  皇粮国税财政收入私有土地鲁宣公自古有之积累资金无偿性个人收入税制改革外籍人员;
Abstract: <正> (一)什么是税收税收历史上又称赋税、租税和捐税,它是和国家一起出现的。俗话说:“皇粮国税,自古有之”。我国早在鲁宣公十五年,即公元前五百九十四年,就开始有了“税收”,当时对私有土地按亩征税,叫做“初税亩”。后来随着手工业和商业的发展,捐税种类日益增多,特别是在近代随着商品经济的高度发展,税收逐渐成为国家取得财政收入的主要来源。据了
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