| 现行财税体制的缺陷与完善:基于和谐社会的视角 |
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| 引用本文： | 朱诗柱.现行财税体制的缺陷与完善:基于和谐社会的视角[J].科学．经济．社会,2007,25(3):64-68. |
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| 作者姓名： | 朱诗柱 |
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| 作者单位： | 国家税务总局扬州税务进修学院,江苏,扬州,225007 |
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| 摘 要： | 构建社会主义和谐社会的战略思想,既是一种治国理想、治国结果,又是一种治国方略、治国机制,公共财政在目标与手段两方面均与之高度契合。现行财税体制及其运行中存在的公共服务职能缺位、基层财政困难、地区间财政能力差距扩大、政府收支行为不规范等突出问题,严重侵蚀着社会和谐的根基。必须贯彻公共性、公平性和法治化的原则,深化分税制财税体制改革,完善公共财政框架,以促进和谐社会建设。
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| 关 键 词： | 财税体制 缺陷 和谐社会 公共财政 建设 |
| 文章编号： | 1006-2815（2007）03-0064-05 |
| 修稿时间： | 2007-03-09 |
Limitations of the Current Finance and Taxation System and Proposals for Improvements: From a Perspective of Harmonious Society Philosophy |
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| ZHU Shi-zhu.Limitations of the Current Finance and Taxation System and Proposals for Improvements: From a Perspective of Harmonious Society Philosophy[J].Science Economy Society,2007,25(3):64-68. |
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| Authors: | ZHU Shi-zhu |
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| Institution: | Yangzhou Paxation Institute of the State Administration of Paxation, Yangzhou 22507, China |
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| Abstract: | The strategic philosophy of building a harmonious socialist society is not only an objective and achievement of governing the state,but also a strategy and mechanism in managing the state affairs.Public finance is highly consistent with this philosophy in terms of its aim and measures.However,the foundation of social harmony has being severely eroded by serious problems emerging in the current finance and taxation system including the lack of public services,shortages of financial support to basic-level administration,increasing gap between regions concerning financial capability,nonstandard income and expenses of governments,etc.Principles of publicity,fairness and rule of law must be fully implemented,with the reform of system being further deepened and the framework of public finance being improved,so that the building of a harmonious society will step on a new stage. |
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| Keywords: | finance and taxation system limitations harmonious society public finance building |
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