摘要
我国公共财政体制的基本建立和逐步完善,迫切需要构建相对应的税收文化。新的税收文化包括纳税人、征税人和用税人的税收文化以及与他们都有关的税收法律和制度。要通过普及公共产品知识、增强财政透明度等来培育新的税收文化。
The basic setting-up and the gradual progressing of our country＇s public financial system need to structure the corresponding tax revenue culture urgently. New tax revenue culture includes the culture of taxpayers, the culture of the subject of taxation and the culture of tax spenders, which comes with the correlative law and system. Popularizing the knowledge of the public products and strengthening the transparency of finance may foster the new tax revenue culture.
关键词
公共财政
税收文化
税收制度
中国
Public finance
Culture of the tax revenue
tax system
