摘要
税收是反映公民与国家根本关系的领域,公民作为纳税人的权利就是国家权力和公民权利在税收领域的一个缩影。从公民权利的视角来审视我国个人所得税改革,有助于充分发挥公民有序参与政府管理公共事物的积极性,从而形成公民与政府间的有效沟通,使得公民权利从法律文本走向现实。
Tax revenue indicates the fundamental relationship between citizens and the nation.The rights of citizens as taxpayers epitomize the state power and civil rights in the field of taxation.From the perspective of the civil rights to examine individual income tax reform in China will give full play to citizens′ orderly participation in government management of public affairs.Thus,citizens and the government will communicate effectively,and the citizens will enjoy their rights.
出处
《税务与经济》
CSSCI
北大核心
2012年第2期91-95,共5页
Taxation and Economy
基金
南京大学研究生科研创新基金(项目编号:2011CW07)阶段性成果之一
关键词
公民权利
中国
个人所得税改革
公民参与
civil rights
China
individual income tax reform
civil participation
