(2) tax shall not infringe the reasonable freedom of the subjects may not be against the industrial and commercial, may not be harmful to the country's prosperity and happiness of the subjects;
(4) tax evasion more.
(3) can not achieve tax equality.
(2) is not conducive to commercial activity
(6) tax procedures should be simple to arrange for the appropriate tax time.
for thesetax principle reflects the requirements of the emerging interests of the bourgeoisie have a major impact on the later theory of capitalist tax. The Eustace ladder and explore the domestic consumption tax was popular due to their advantages and disadvantages.
(3) should be equal taxation; assessment
from the point of view of principles of taxation, he was opposed to the domestic consumption tax, on the grounds:
(4) have a clear legal basis; < / P>
, (5) Select the taxation of the lowest-cost goods taxation;
from the room as an official school representative figure. Taking into account the reality of the need to increase state revenue, he advocates eclecticism. He believes that the business income tax is the basic principles of taxation, in order for the new tax system to replace the domestic consumption tax. Song can be non-Scholes (1732 ~ 1817) is Austria's financial scholars, he inherited and the development the Eustace ladder of economic theory and tax theory, but also by the physiocrats the impact of the economic freedom of thought. The major works of the Song can be non-Wales is the administrative, commercial and financial theory. Song can be non-Wales, the financial task: to meet national needs, the preparation of the budget; determine a country's source of income; check the audit expenses incurred and income; the organization of research income levy. In tax theory, he stressed the importance of the tax, advocated fiscal revenue should be the main source of tax revenue, government, industry and income and privileges of income is a secondary; emphasis on the relationship between taxes and the national economy. Accordingly, he proposed that the popularity of the tax principles of fairness and protection of sources of revenue, opposed to set up the reserve. Different views on the consumption tax and Eustace ladder, he was in favor of the levy of consumption tax. He believes that the consumption tax advantages are: the income tax number with the taxpayer to adapt; merchants can tax the commodity prices to pass on. One of the few taxes, taxpayers paid taxes in the unconscious and so on. The drawback is that high tax costs, increase the burden. In addition, the income class of the rich tax and taxation so that the rising prices of daily necessities, inhibit employment and business. Therefore, he in favor of the imposition of consumption taxes, especially of luxury taxation and currency gains taxation, direct taxation against capital. He also opposed the tax contract system, and advocated that the Government should grasp the taxing power. German Shinzo School financial and taxation theory, represents the interests of the feudal monarchy in Germany, was to promote Jun An Zemin Ann, Jun rich people rich, "the monarch-centered perspective. Early understanding of tax theory to the relationship between taxes and the national economy, with a corresponding tax principle point of view World Steel Pipe News , a positive impact on tax theory of early capitalism.
(5) the high cost of taxation.
room school old official theory old Shinzo school representative figure: G. Aobulite, L. Von Xue Ken Duelfer, J J. · Beiqie Er et al. The characteristics of this school is to study replenish the national treasury, especially how to make royal robust financial position mainly with the nature of the king of private finance. Xue Ken Duelfer, the state finance as part of the monarchy and the private economy that government, industry and income and privileges of income as the basis of fiscal revenue, government, industry and income and privileges of income insufficient to cover the financial expenditure tax. Tax according to the theory, he held that the "interests" point of view. Tax is the cost of the protection of life and property, people should consciously assume the tax liability.
that the private property of subjects is an indirect nature of the state property, and revenue over expenditure, the subjects at any time to pay the obligations of the national cost. Advocate subjects the basis of the taxpayer, he also stressed that the monarch of the financial domination of the right subjects at stake, national taxation do not interfere with private economic activity. Proposed six principles of taxation:
(1) limit the reasonable freedom of movement of people.
a new Shinzo school finance theory this theory is still enrich the treasury of research-based, but also attach importance to research on how to increase the national wealth. A new Shinzo school of thought theory, mainly reflected in a new Shinzo school representative Eustace ladder and Song non-Wales writings. Eustace ladder (1705 to 1771), major works include "national economics" (1755), "taxes and taxes" (1762), "Financial System Theory" (1776). Eustace ladder that national economic policies and the implementation of management objectives, not only sufficient to make the treasury, but also to promote the welfare of the people as a whole, including the monarch and his subjects, including, or can not achieve the purpose of enriching the people. He also believes that finance is how to manage state property, and how to properly taxed, how to strengthen tax administration, to maintain and improve the common welfare of the monarch and his subjects for the purpose of science. Eustace ladder that state revenue in four areas: control of production income, privileged income, tax revenues and other income (including public debt income). These sources of income, government, industry and income and privileges of income is the country's major source of income, tax revenue is secondary, only the first two income of less spending, taxable or other income of the organization, such as debt. Accordingly, Eustace ladder the point of view of taxation according to the theory of obligations ".
(1) promote voluntary tax assessment;
16 to the 18th century popular German the mercantilist tax system of thought. Shinzo, refers to the State Accounting Office in the European Middle Ages, the original medieval times refers to the state treasury or refers to the king's property World steel pipe network editing . Official room school is a general term for the political, economic knowledge, including finance, of political economy, private economy of Business and Industrial Administration, and other scientific. German universities was set up Shinzo Branch a culture of financial administrative officials and monarchs financial consultant, named Shinzo school. 1727, the German the Shinzo School to the establishment of the official Housing Chair at the University of Halle and the University of Odd boundaries, divided into the old official room school and a new Shinzo school. 16 to the 17th century in Germany in the transition phase of the feudal state to the modern unified nation, annexation of land and competition for the city due to the size of the vassal state and a free city separatist war, the German economy has been destroyed, the Emperor in the political and economic The real power has been severely constrained. In order to strengthen national management and control of the financial and economic activities, expansion of fiscal revenue, and promote economic development and prosperity of the country, the Shinzo School mercantilist economic thought, to clarify the financial state rich inextricably linked. With the British and French mercantilist ideas are different, the basic idea is to seek political rights for economic unity of the country, increase revenue and increase the country's economic strength.