摘要
涉税网络流行语的传播会对大众税收认知产生影响。通过结构隐喻的方式,网络流行语“智商税”借用“税”字语义中货币流动路径,形成一个“XX税”的语词结构。这种所谓之税是带有娱乐性质的、集体狂欢色彩的网络调侃与文字游戏,但其命名的语词结构与现行税种名称高度重合,极易形成一类不易察觉的“语言陷阱”,使大众对税收认知产生错误的知识迁移,带来情感认识上的混淆。对此,要积极培养公民税收意识,着力构建多主体协作的税收法治宣传教育格局。
The spread of tax-related network buzzwords will have an impact on the public's cognition of tax.By means of structural metaphor,the network buzzword“IQ tax”borrows the monetary flow path in the semantic meaning of“tax”to form a lexical structure of“XX tax”.This so-called tax is a network joke and word game with entertainment nature and collective carnival color,but its named word structure is highly overlapping with the current tax names,which is easy to form a kind of“language trap”which is not easy to be perceived,so that the public will have wrong knowledge transfer on tax cognition and bring emotional confusion.In this regard,it is necessary to actively cultivate citizens'awareness of taxation,and strive to build a multi-agent cooperative pattern of taxation legal publicity and education.
作者
姜云峰
朱月梅
JIANG Yun-feng;ZHU Yue-mei(Party Membership Committee of Jiading District Branch of Shanghai Municipal Tax Service,State Taxation Administration,Shanghai 201800;School of International Relations&Public Affairs,Fudan University,Shanghai 200433)
出处
《张家口职业技术学院学报》
2021年第3期1-4,共4页
Journal of Zhangjiakou Vocational and Technical College
基金
2020年上海市嘉定区税务学会重点调研课题“新时期税务党建工作与精神文明建设的融合路径研究”(课题编号:202002)的研究成果。
