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国家治理语境中,正义是价值取向,税收是基础保障。税收正义则属于国家治理的重要价值观和制度保障。本文从两个层次讨论税收正义:一是税收促进生产关系诸环节正义,即促进生产正义、交换正义、分配正义、消费正义。存在的主要问题是,税收在维护代际公平、降低社会交易费用、遏制收入分配差距、调节经济主体消费行为等方面发挥的作用还不够有力。二是税收促进生产力发展方面,经济新常态对税收提出了更高的要求。通过分析存在的问题,本文给出了马克思主义正义观视角下的税收正义的实现路径和具体对策。
In the context of national governance, justice is the value orientation and taxation is the basic guarantee. Tax justice belongs to the important values and system of state governance. This article discusses tax justice from two levels: First, tax promotes justice in all aspects of production relations, that is, promoting justice in production, exchange justice, distributive justice and consumer justice. The main existing problems are that the role of tax in maintaining intergenerational equity, reducing social transaction costs, curbing the income distribution gap and regulating the economic behavior of the main consumers is not strong enough. The second is tax revenue to promote the development of productive forces, the new economic normal for taxation put forward higher requirements. By analyzing the existing problems, this article gives the realization of tax justice under the perspective of Marxist justice and concrete countermeasures.