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试论税收管理中的公平问题
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作者 聂鸿杰 《税务与经济》 北大核心 2000年第6期24-26,共3页
为企业营造公平竞争的市场环境不仅是指制度性公平 ,同时还应包括制度实施和管理上的公平。然而 ,由于征税意识中妨碍税收管理性公平的观念的存在 ,以及我国税法的实施机制尚待完善等原因 ,现实中还存在税收管理性的不公平。建议 :调整... 为企业营造公平竞争的市场环境不仅是指制度性公平 ,同时还应包括制度实施和管理上的公平。然而 ,由于征税意识中妨碍税收管理性公平的观念的存在 ,以及我国税法的实施机制尚待完善等原因 ,现实中还存在税收管理性的不公平。建议 :调整税收管理目标 ;纠正征税意识中的错误观念 ;完善税法实施机制 ,加强税收公平征管。 展开更多
关键词 管理性公平 制度性公平 税收管理 公平问题 中国
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Ethical Dimensions of Payment for Forest Environmental Services 被引量:1
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作者 WU Shuirong 《Chinese Forestry Science and Technology》 2007年第1期42-56,共15页
The market-based incentive mechanism of payments for forest environmental services (PFES) seeks to capture part of the benefits derived from forest environmental services and channels them to forest resource owners/ma... The market-based incentive mechanism of payments for forest environmental services (PFES) seeks to capture part of the benefits derived from forest environmental services and channels them to forest resource owners/managers who generate these services, thus increases their incentives to conserve and manage forest resources. This paper examines some of the most important ethical issues entailed by PFES mechanism. The analysis shows that PFES may not always benefit the poor due to the comparative disadvantages of the poor and the complicated characteristics of forest ecosystem services. It is important and urgent to take ethical dimensions into account in the PFES approaches and design and develop the pro- poor payment mechanism in order to achieve the two objectives of forest conservation and economic development. 展开更多
关键词 payment for forest environmental services (PFES) ethical dimension EQUITY forest ethics
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