注重税收公平 建设和谐社会

• 作 者: 尚力强
• 机 构: 中国税务杂志社,
• 出 处: 税务研究
• 发表日期: 2006年09期
• 关键词: 税收公平 依法治税 征纳关系 税制改革 和谐社会 简税制 税基 税收制度 纳税能力 个人所得税

本文从税收公平对建设和谐社会有着重要影响的角度,全面论述了税收公平的内涵和目前我国实现税收公平中存在的问题,提出构建和谐社会必须按照“简税制、宽税基、低税率、严征管”的原则,分步实施税制改革,促进经济社会协调发展;必须推进依法治税,优化纳税服务,建立和谐的征纳关系;必须加快公共财政体系建设,建立有效的转移支付制度,实现税收使用公平等。

From the perspective of tax fairness to the construction of a harmonious society, this paper comprehensively expounds the connotation of tax fairness and the existing problems in our taxation fair at present. It points out that to build a harmonious society, we must follow the principle of "simple tax system, wide tax base, low tax rate, We must speed up the tax administration according to law, optimize the tax service and establish a harmonious relationship of tax collection and administration. We must speed up the construction of the public financial system and establish an effective transfer payment system to achieve tax revenue Use fairness and so on.