论促进和谐社会构建的税收政策取向

On Taxation Policy Direction for Promoting a Harmonious Society

现行的税收体制存在宏观税负较重、政策欠系统规范、扶持高新技术及新兴产业不够、所得税有失公平等问题,影响了其在构建和谐社会体系中经济杠杆功能的发挥,需要在促进区域经济协调发展、建立生态绿色税收、个税制度、支撑社保体系建设等方面作进一步改革和完善。

The current tax system has many problems,such as the heavy tax macro-incidence,the non-standard tax system,little support for hi-tech industry,and the unfair income tax system.All of the above affects the role of taxation policy plays in constructing a harmonious society.Therefore,to promote the coordinated development of the regional economy,to establish a sound tax system,a sound income tax system are required for perfecting the social security system.