【摘要】 监狱生产作为一项公共产品本不涉及纳税问题。然而,我国的监狱生产借助了监狱企业这样的组织形式,并且随着市场经济的发展,现代社会的多元需求将逐渐打破监狱生产国营的垄断地位,不同所有制形式的组织将会介入监狱生产,使监狱生产面临更加复杂的纳税问题。借鉴国外政府对监狱生产的扶持政策,对探讨我国监狱生产税收政策有一定意义。更多还原

【Abstract】 As a kind of public goods,prison production shouldn’t be involved in tax problem.However,the prison production in our country recurs to the form of prison enterprise,with the development of the market of economics,the multi-needs of modern society will break the state monopoly of prison production,and enterprise with different ownerships will enter into prison production,which would make prison production face more complex tax problem.It’s beneficial using other countries’supported policies on prison production as reference to discuss our civil tax policy of prison production.更多还原