摘要
财政是一个国家存在和运行的基础,财政制度的合理与否,关系到一个国家的经济社会能否得到和谐稳定的发展。目前我国已经进入一个全面深化改革的时期,其中财税体制的改革将是一个重要的内容。而如何建立起公共预算制度,又是我国财税体制改革的一个重要环节。从如何建立公共预算制度及如何增强公民的纳税人意识两方面对这一问题进行探讨。
Finance is the basis of the existence and operation of a nation. The financial system is vital to the country＇s harmonious and stable development of economy and society. Our country is experiencing a deep comprehensive reform,which requires the fiscal and taxation system to be innovated correspondingly. How to establish the public budget system is crucial to China＇s tax system reform. This paper discusses the problem from the perspectives of how to set up the public budget system,and how to strengthen the taxpayer consciousness.
出处
《兰州工业学院学报》
2016年第3期91-95,共5页
Journal of Lanzhou Institute of Technology
基金
福建省教育厅中青年教师科研项目人文社科B类(JBS14340)
关键词
财政税收
公共预算
纳税人意识
直接税
fiscal revenue
public budget
taxpayer consciousness
direct taxpay
