税收社会认同具体过程分析
发布时间：2018-09-13 21:35
【摘要】：中国人的理想社会非法制社会,而是礼乐社会。"官职设然后兴礼乐","先礼而后刑"。道德教化毁灭,始用刑法。因此,与西方世界比较,中国税收的社会认同在税制运行、与社会政治经济制度之间的均衡与耦合方面具有更加重要的意义。而在对税收社会认同具体过程的分析中,厘清税制演化的脉络和因由,还有助于进一步理解理想税收制度体系的构建与目标税制施行的过程。
[Abstract]:The ideal society of the Chinese people is an illegal society, but a society of rites and music. " The official post is then performed with ceremony and music "," the first ceremony is followed by punishment. " The destruction of moral education begins with criminal law. Therefore, compared with the western world, the social identity of Chinese taxation has more significance in the aspects of tax system operation, balance and coupling with social political and economic system. In the analysis of the concrete process of tax social identification, it is helpful to clarify the context and cause of tax system evolution, and to further understand the construction of ideal tax system and the implementation of target tax system.
【作者单位】： 广西财经学院财政与公共管理学院;
【基金】：国家社科基金项目“基于社会认同的税制体系构建研究”(项目编号:12XJY027) 教育部人文社科研究规划基金项目“税收制度社会认同研究——税制变迁衍生社会利益冲突及其治理视角”(项目编号:12YJA790057) 广西高等学校优秀中青年骨干教师培养工程资助计划
【分类号】：F812.42
，
本文编号：2241810
[Abstract]:The ideal society of the Chinese people is an illegal society, but a society of rites and music. " The official post is then performed with ceremony and music "," the first ceremony is followed by punishment. " The destruction of moral education begins with criminal law. Therefore, compared with the western world, the social identity of Chinese taxation has more significance in the aspects of tax system operation, balance and coupling with social political and economic system. In the analysis of the concrete process of tax social identification, it is helpful to clarify the context and cause of tax system evolution, and to further understand the construction of ideal tax system and the implementation of target tax system.
【作者单位】： 广西财经学院财政与公共管理学院;
【基金】：国家社科基金项目“基于社会认同的税制体系构建研究”(项目编号:12XJY027) 教育部人文社科研究规划基金项目“税收制度社会认同研究——税制变迁衍生社会利益冲突及其治理视角”(项目编号:12YJA790057) 广西高等学校优秀中青年骨干教师培养工程资助计划
【分类号】：F812.42
，
本文编号：2241810
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