摘要
民生是政府和民众都极为关注的问题之一,本文从民生角度来考察和分析税收问题,并以此来推动税制改革。主要结论是:税收从整个税制、具体税种以及税制要素三个层面对民生产生影响,包括正面影响,也包括负面影响;未来的税制改革是面向民生的税制改革,需要将"民生"作为一个重要的目标体现在税制改革中,尽量避免税收对民生的负面影响,发挥税收的积极调节作用。
The people＇s well-being, among many other priority issues, has come to be a top concern of both the Government and the public in China. This paper has angled his analysis on tax issues to reflect the concern on improving people＇s well-being as well as the goal to further improve the tax system in China. Main conclusions of this paper include the following： the tax system influences the people＇s well-being, both positively and negatively, through the tax system as a whole, specific tax instruments, and the elements of tax system; further tax reforms should be people-oriented： improvement of the people＇s well-being should be reflected in the overall objectives of the tax reforms, with the negative effects of the tax system on the people＇s well-being minimized while the positive effects given a better boost.
出处
《税务研究》
CSSCI
北大核心
2008年第5期43-48,共6页
关键词
税收制度
民生
改革
Tax System People＇s Wellbeing Reform
