摘要
2011年发生的一系列税收事件，引发了社会的普遍关注。媒体接连抛出的“馒头税”、“房产加名税”、“月饼税”等名词一次次刺激着纳税人紧绷的神经。这些名词所指摘的原本只是些非常普通的税种，却能引发社会如此激烈的反应，其原因应从我国的税制现状进行反思．如今的税制体系存在原初设计缺憾、后续法治供给不足以及税收执法失范等问题，这正是造成纳税人对税收动向如此紧张的根本原因。这些问题的解决，需要我们从长期规划和近期路径同时着手，通过改善财政支出结构、推进立法改革以及规范媒体行为等措施，舒缓民众敏感的税负神经。
There was a series of tax events that drew widespread attention in 2011. The expressions of taxation published in the media, such as steamed bun tax, name-added estate tax, moon cake tax, etc. stimulated taxpayers＇ sensitive nerves over and over. These expressions, which originally refer to very common tax categories, rather caused drastic reaction in the society. The causes should be only found in tax system. Our existing tax system has several defects at its initial design stage, deficiency in tax law renovation and administrative discipline results in such tension of taxpayers in any kind of po- tential tax adjustment. In order to solve these problems we should take both short-term and long-run actions. Only by ad- justing the structure of financial expenditure, pushing forward the legal reformation and standardizing the behaviors of media can we relieve the public sensitive nerves.
出处
《中南财经政法大学武汉学院学报》
2012年第2期23-25,30,共4页
Journal of Zhongnan University of Economics and Law Wuhan College
关键词
馒头税
房产加名税
月饼税
税负痛感
steamed bun tax
name-added estate tax
moon cake tax
tax pain
