摘要
本文以新所得税法颁布为契机，结合科学发展观和和谐社会概念，阐述了“不公平税负是当前不和谐社会的主要因素之一”，文章从税收、税负定义入手，指出不公平税负是社会不和谐的重要原因，并列举了其不和谐的表现；提出了要“公平税负”，“要营造良好经济环境，才能构建和谐社会”。“依法行政，打造法治政府!”是公平税负，营造良好经济环境，构建和谐社会最重要、最有力的措施和选择。
This article take the new obtained tax law promulgation as the turning point,the union science development view and the harmonious social concept, elaborated ＂the unfair tax burden is one of current not harmonious society＇s primary factors＂, the article from the tax revenue, tax burden definition obtaining, pointed out the unfair tax burden is the social not harmonious important reason, and has enumerated it not harmonious performance~ Proposed wants ＂the fair tax burden＂, must build the good economic environment, can construct the harmonious society＂. ＂Legally the administration,the making government by law government! ＂Is the fair tax burden, the building good economic environment, the construction harmonious society is most important, the most powerful measure and the choice.
出处
《中国经济与管理科学》
2008年第5期127-129,共3页
Chinese Economy Management Science Magazine
关键词
税收
税负
公平
社会
和谐
Tax revenue Tax burden Fair Society Harmonious
