| 发挥税收作用促进和谐社会建构 |
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| 引用本文： | 施锐利,池京升.发挥税收作用促进和谐社会建构[J].山西财政税务专科学校学报,2005,7(3):36-39. |
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| 作者姓名： | 施锐利 池京升 |
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| 作者单位： | 山东财政学院,山东,济南,250014;山东省国家税务局,山东,济南,250014 |
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| 摘 要： | 当前，构建社会主义和谐社会问题已成为社会关注的热点。税收作为国家实施宏观经济调控的重要杠杆，对社会主义和谐社会的建构具有促进作用，要尽快推进税制改革，合理制定税收奖限政策，建立和谐的税收征纳关系，促进社会主义和谐社会的建构。
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| 关 键 词： | 和谐社会 税收 改革 |
| 文章编号： | 1008-9306（2005）03-0036-04 |
| 收稿时间： | 2005-03-25 |
| 修稿时间： | 2005年3月25日 |
To Improve Establishment of Harmonious Society by Playing Role of Revenue |
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| SHI Rui-li,CHI Jing-sheng.To Improve Establishment of Harmonious Society by Playing Role of Revenue[J].Journal of Shanxi Finance and Tax College,2005,7(3):36-39. |
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| Authors: | SHI Rui-li CHI Jing-sheng |
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| Abstract: | The focus of establishment of harmonious socialism society is mostly concerned by public. In the Process of it, revenue known as an important leverage to adjust national macro - economy would be of importance to setting up the society, so it necessary to improve revenue reform, build up harmonious relation of tax collecting and paying in order to make progress in establishment of harmonious society. |
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| Keywords: | harmonious society revenue reform |
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