摘要
根据世界发展进程的规律,我国已经处在经济社会发展的关键时期,也是社会矛盾最为严重的时期,按照全面、协调和可持续发展的科学发展观要求,努力构建社会主义和谐社会,已是当务之急。在构建和谐社会的过程中,既要坚持公平与效率的统一,又要强调在社会生活领域和再分配领域坚持“公平优先、兼顾效率”的原则。在“公平优先、兼顾效率”的财税理念指导下,财政应该由建设性财政转为公共服务型财政,并按照公共财政的要求调整财政支出结构和完善转移支付制度;同时,应该以公平为导向优化调整税制结构,完善调节个人收入分配的税收体系,适当提高直接税的比重,降低间接税的比重。
Along with the world development progress, China has been in the key period of economic and social development, which is also a period with the severest social conflicts. In terms of scientific development concept, constructing a harmonious socialist society with great efforts is an urgent task for China. During the construction of a harmonious society, we should not only stick to the unification of equity and efficiency, but also to the “equity first, efficiency second” concept in the fields of social life and redistribution. Under the concept of “equity first, efficiency second”, we should change the pattern of public finance, transform financial expenditure structure and consummate transfer payment system. In addition, we should optimize tax structure in the direction of equity, perfect tax system for regulating personal revenue allocation, increase the proportion of direct taxes and reduce the proportion of indirect taxes properly.
出处
《税务研究》
CSSCI
北大核心
2006年第2期28-34,共7页
关键词
和谐社会
公平优先
兼顾效率
公共服务型财政
优化税制结构
Constructing a harmonious society
Equity first
efficiency second
Public finance
Tax optimization