诚信视角下的税收伦理问题探讨

Research on the Ethical Issues in Taxes Revenue from the Angle of Good-faith

诚信在社会主义新时期税收中的作用越来越凸显,日益引起了人们的关注和重视。在市场经济条件下,诚信是税收的保障,税收伦理与诚信相互依存,这种关系为我国税收创造了良好的环境。但非诚信纳税问题不可忽视,针对非诚信纳税,提倡诚信光荣的纳税美德、培育以企业为核心的税收规范,为形成制度化纳税文化体系提供对策和依据。

Good faith is becoming more and more important in the taxation in the new era of socialism and it attracts more and more people＇s concern and attention. In the condition of market economy, good faith is the guarantee of taxation. Taxation ethics coexists with good faith. This relationship creates good environment for taxation in our country. However, the problem of no good faith taxation should not be neglected. To deal with this problem, we should advocate the virtue of paying taxes with good faith and glory, and cultivate the taxation rules with the enterprise at the core to provide the countermeasure and basis for building the cultural system of institutionalized taxes payment.