和谐社会下的税收制度思考

Some Thoughts on the Tax System under a Socialist Harmonic Society

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.