摘要
中国当代税制改革完善了税制结构,大大增加了国家财政收入,但是由于没有在道德层面处理好个人权利与国家权力以及公共利益之间的关系,以致在税制改革过程中表现出诸多道德方面的偏颇:重经济利益、轻道德价值;重效益、轻公平;重税收义务,轻税收权利。中国未来的税制改革应当以税收正义为目标,实现个人权利与国家权力以及公共利益之间的平衡与统一。
The reform of contemporary Chinese tax system perfected the structure of tax system, and increased the national fiscal revenue, but there were some shortcomings, it didn＇t deal well with the relationship between individual rights and state power as well as the public interest, so that there were many ethical bias in the process of tax reform ： heavied economic interests and lighted moral value; More benefits, less fair; Heavied tax obligation, lighted tax rights. The objective of tax reform should be tax justice in future, realizationing the balance and unity among individual right, state power and public interest, it will rectify moral bias in the reform of tax system.
出处
《湘潭大学学报（哲学社会科学版）》
CSSCI
北大核心
2014年第3期84-87,共4页
Journal of Xiangtan University:Philosophy And Social Sciences
基金
教育部基金项目"论税收正义"(12YJC20046)阶段性成果
