摘要
税收源于社会 ,也终将造就一个更加文明的社会和一个更为强盛的国家 ,但这个进度取决于税收的人性化程度。回复公民的纳税人身份 ,变被动公民为主动公民 ,提升公民的纳税人意识 ,以提升政府官员的公仆意识 ,这是构建一个成熟的中国公民社会的要旨所在。
Revenue comes from society and should serve the civilization of society and nation's prosperity. The plan lies on the degree of humanization of revenue. The main idea of constructing a mature citizen society in China is to restore people's status as taxpayers,change passive people into active people,promote people's consciousness of taxpayers and improve governmental officials' consciousness of public servants.
出处
《甘肃政法学院学报》
CSSCI
2004年第4期102-106,共5页
Journal of Gansu Political Science and Law Institute
关键词
税收
人性化
中国
公民社会
公仆意识
纳税人
revenue
humanization
citizen society
modernization of politics
