摘要
本文从和谐社会的内涵及其对税收制度的客观要求出发,分析了我国现行税制存在的问题,提出下一步税制改革应当注重税制的公平性,营造和谐的税收环境。
This paper analyses the problems of China's existing tax system by viewing from the connotation of a socialist harmonic society and its implications for the tax system. It suggests that more attention shall be paid to tax equity in the course of next-step reform of tax system in order to build a harmonic tax environment.
出处
《税务研究》
CSSCI
北大核心
2007年第9期6-7,共2页
关键词
和谐社会
税收制度
税制改革
Socialist harmonic society Tax system Tax reform