科学发展观背景下税收工作的理性思考

Rational Thinking of Tax Against the Backdrop of Scientific Outlook on Development

确定合理的宏观税负水平是税收科学发展观的体现;深化税制改革、实现税制整体化是深入贯彻落实科学发展观、构建和谐税收的紧迫要求;改革税收立法机制、完善税收立法是贯彻落实科学发展观,实现依法治税的关键;正确处理税收与民生的关系是贯彻落实科学发展观的重要课题。

Scientific and objective analysis of the relationship between tax and economy is the prerequisite of tax outlook on development. To define a reasonable level of macro-tax burden is beneficial to the tax outlook on development. To deepen the tax reform and to realize the integration of taxation system are the keys to carry out the scientifc outlook on development in a deep-going way and build a harmonious tax mechanism. To reform and improve tax legislation is also crucial to achieve tax system according to the law. To handle the relationship between tax revenue and people＇ s livelihood correctly is an important issue to implement the scientific outlook on development.