摘要
税制改革要从税制的人文环境出发,社会经济的发展和国家经济发展的政策与目标决定了税制改革和税制优化的方向与进程。人文环境是制约税制优化和税制改革方向与进程的重要现实因素之一,因此进一步进行税制改革,就应该为其营造适宜的税收人文环境,培育起现代税收制度中有效运作的社会心理文化。
The reform of the taxation system begins with the humanity environment of the system,which is one of the practical factors that restrain the optimization,direction and progress of the taxation reform.To further reform the taxation system we should mould an agreeable humanity environment,cultivate the socio-psychological culture that facilitates the effective workings of the modern taxation system.
