促进和谐社会构建的税收政策目标取向

Goal-oriented of Tax Policy on Building a Harmonious Society

构建和谐社会是我国社会主义现代化建设的重要目标。税收是促进和谐社会构建的重要政策工具,税收的地位、实质和征收主体的性质决定了税收在和谐社会构建中应该发挥重要的作用。税收政策目标要充分体现"和谐"的导向,要实现由关注收入,转向关注收入与关注调节并重;由关注效率,转向关注效率与关注公平并重;由关注经济,转向关注经济与关注社会并重。

Building a harmonious society is an important goal of China＇ s socialist modernization drive. Tax is an important policy tool of promoting to build a harmonious society. The status, substance of the tax and the nature of the main charge make the tax play an important role in building a harmonious society. The goal of tax policy should fully reflect the direction of ＂harmony＂, concerned by achieving revenue to both income and regulation; concerned by efficiency to both efficiency and equity; concerned by economy to both economy and society.