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依法诚信纳税共建和谐社会
引用本文:谢旭人.依法诚信纳税共建和谐社会[J].中国流通经济,2007,21(5).
作者姓名:谢旭人
作者单位:国家税务总局,北京市,100038
摘    要:构建社会主义和谐社会,实现经济又好又快发展、社会全面进步、人民群众安居乐业,需要强大的财力作保障。税收是国家财政收入的主要来源,是国家实行宏观调控的重要杠杆,与和谐社会建设息息相关,也是国家参与国民收入分配最主要、最规范的形式,筹集财政收入稳定可靠。依法纳税是公民的责任和义务。依法诚信纳税,从法律和道德两个方面规范、约束税务机关和纳税人的行为,是构建社会主义和谐社会的题中应有之义。而依法诚信纳税、共建和谐社会,需要征纳双方共同努力。因此,要加大税法宣传力度,增强全社会依法诚信纳税意识;改进和优化纳税服务,构建和谐的税收征纳关系;大力推进依法治税,创造公平竞争的税收环境。

关 键 词:依法纳税  诚信  和谐社会

Pay Tax in Accordance with Law and Moral Standard and Construct Harmonious Society Together
XIE Xu-ren.Pay Tax in Accordance with Law and Moral Standard and Construct Harmonious Society Together[J].China Business and Market,2007,21(5).
Authors:XIE Xu-ren
Abstract:The construction of socialism harmonious society and the realization of sound and quick economic development needs financial support.Tax revenue is the most important and standard way for a country to take part in national income allocation.It is also a stable way to collect fiscal revenue.Paying tax in accordance with law and moral standard is the components of the construction of socialism harmonious society.So,we should first,strengthen media work of tax law,enhance consciousness of every social members to pay tax in accordance with law and moral standard;second,improve and optimize service and establish harmonious relationship;and third,create a fair competition environment for tax collection.
Keywords:paying tax in accordance with law and moral standard  honesty  harmonious society
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