论和谐社会目标下我国税收制度优化战略

Our Tax System Optimization Aimed for Human-oriented

税收制度与我国社会主义和谐社会的建设息息相关。在和谐社会内涵与目标要求的基础上,考察了税收职能与和谐社会构建的关系,分析了传统税制优化目标理论的不足。在和谐社会建设这一总的目标下,我国的税制优化应以公平目标、效率目标、人本目标及可持续发展目标并重进行改革。并根据这四个目标的要求,提出了我国税制优化的对策建议。

Tax system has close relationship with the construction of harmonious society in China. According to the requirement of the signification and goal of harmonious society, this article probed into the relationship of tax function and social harmony, and analyzed the shortage of the aims of traditional tax optimization theory, then came to the conclusion that our tax system optimization should take the Equity,Efficiency,Human - oriented and Sustainable development as the same important goals to lead the tax innovation in China. Finally, present the path suggestions of what our tax system optimization should choose.