| 关于征收兵役税及其运作的思考 |
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| 引用本文： | 杨廷文,陈国先,袁梅.关于征收兵役税及其运作的思考[J].西华大学学报(哲学社会科学版),2004,23(2):68-70. |
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| 作者姓名： | 杨廷文 陈国先 袁梅 |
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| 作者单位： | 西华大学人文学院,四川,成都,610039 |
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| 摘 要： | 县、乡财政困难 ,使现役人员及退役人员的优抚、安置和保障难以落实 ,对此 ,应通过征收兵役税加以解决。本文拟对征收兵役税的理由、目的、方案和对兵役税的使用进行探讨
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| 关 键 词： | 兵役税 理由 目的 方案 |
| 文章编号： | 1672-8505(2004)02-0068-03 |
Reflection on Levying Tax of Military Service and Its Operation |
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| YANG Ting-wen,CHEN Guo-xian,Yuan Mei.Reflection on Levying Tax of Military Service and Its Operation[J].Journal of Xihua University:Philosophy & Social Sciences,2004,23(2):68-70. |
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| Authors: | YANG Ting-wen CHEN Guo-xian Yuan Mei |
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| Abstract: | Obligation of defense should be borne on average by citizens. The aim of levying tax of military service is to solve such problems as giving special care to family members of servicemen and settlement of retired servicemen. Such tax should be imposed in accordance with the income and living conditions of different classes, and used for fixed aims. |
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| Keywords: | tax of military service reasons aim scheme |
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