社会契约伦理与纳税人意识

The Social Contract Ethics and the Taxpayer Consciousness

政府是社会契约的产物,政府与公民个人之间的关系实质上是一种特殊的交易关系:政府向公民提供公共产品和公共服务,公民向政府缴纳税收,税收是公民购买政府服务的价格。增强我国公民的纳税人意识,就必须具备两种意识,即公民意识和公仆意识。

Government is a product of the social contract, The relation between government and citizen is a kind of special trade in which government provides public products and services for citizen and the citizen pay tax for it. Tax is the price for citizens to purchas services form government. It is necessary to equipp our citizens with two kinds of consciousness-citizen consciousness and public servant consciousness in order to strengthen our citizen＇s ratepaying consciousness.