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shi xian he xie shui shou de lu jing xuan ze
Author(s): 
Pages: 29-30
Year: Issue:  10
Journal: Taxation Research Journal

Keyword:  和谐税收 伦理精神 公平 效率;
Abstract: 和谐的税收环境是构建和谐社会的重要基石,而公平与效率并重的伦理精神又是和谐税收的内在要求。本文简要回顾了伦理学对中西方税收思想的影响,提出应通过建立绿色税收体系、确定合理的税负水平、贯彻利益赋税原则、树立为纳税人服务的"依法治税"理念、营造税收诚信的社会基础等路径,构建适应于和谐社会要求的税收体系。
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