税制变迁过程和结果的和谐性分析

Harmonious Analysis on the Process and the Results of the Change of Tax System in China

社会和谐,其基础是各个层次制度及其变迁的和谐,而税收制度是基本政治经济制度的组成部分。因此,税制变迁过程及其结果的和谐组成并推动社会和谐。作为过程的税制变迁的和谐性,经由宪法层面上对强制的约束和对税制衍生过程发生作用的基本力量的约束获得;作为税制变迁结果的税收制度,其和谐性经由追求"认同"获致。而这两者相辅相成,共同推进社会的和谐演进。中国当前税制变迁中存在许多非和谐性因素,需要通过对税制衍生规则的重构推动其和谐演化。

The foundation of social harmony is the harmony and the change of different social systems. Tax system is a component of China＇ s basic political and economic system. Therefore, the harmony of the process and the results of the change of tax system constitutes and promotes social harmony. The harmony of the changing process is restricted by the constitution ; while the harmony of the result is gained by ＂consensus＂. The two interacts to promote the harmony of the society together. At present, there are some inharmonious factors exist in the changing process of the tax system, which needs to be improved by reconstructing the derivation rules of the tax system.