作　　者： ; ;

机构地区： 中南大学政治学与行政管理学院

出　　处： 《Journal of US-China Public Administration》 2007年第2期6-10,共5页

摘　　要： 和谐社会建设需要和谐税收，和谐税收的优化能促进和谐社会建设。和谐税收主要表现在依法治税、实现公平与效率、保持活力与秩序。中国当前税收存在的主要问题是税负偏重、个人所得税“偏软”、消费税“不强”、增值税“不优”，由此阻碍了和谐税收的实现，需要从降低税负、完善个人所得税、突出消费税的调节功能和优化增值税等方面拓展实现途径。 Harmonious society is built on harmonious tax revenue, and the optimization of harmonious tax revenue can promote harmonious social construction. Harmonious tax presents several aspects： tax with rule-of-law is ahead of it, advancing fairness and efficiency is fundamental task, and keep vigor and order is basic needs. Currently practical problems exist in the tax revenue system of China. For example, the taxation burden lays a particular stress; the Individual Income Tax is relatively soft; the consumption tax is not ＂strong＂ enough; the value-added tax is not ＂perfected＂. Meanwhile, the author has probed in depth into its causes and some methods and ways of solving the problem effectively to promote harmonious social development.

关 键 词： 和谐社会 税收管理 和谐税收

领　　域： [经济管理]