| 优化税制促进和谐社会建设 |
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| 引用本文： | 徐宝春. 优化税制促进和谐社会建设[J]. 云南财贸学院学报, 2006, 22(3): 173-177 |
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| 作者姓名： | 徐宝春 |
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| 作者单位： | 云南财经大学经济系 云南昆明650221 |
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| 摘 要： | 税收是国家调节经济、社会发展的重要杠杆,和谐社会的建设呼唤和谐的治税思想、和谐的税收制度。在中国经济社会发展的关键时期,税收也面临新的形势和任务。更新观念、创新税制,是促进经济可持续发展,社会和谐进步的需要。
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| 关 键 词： | 税收 税制优化 和谐社会 |
| 文章编号： | 1007-5585（2006）03-0173-05 |
| 收稿时间： | 2006-04-25 |
| 修稿时间： | 2006-04-25 |
Optimizing Taxation to Promote the Construction of Harmonious Society |
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| XU Bao-chun. Optimizing Taxation to Promote the Construction of Harmonious Society[J]. Journal of Yunnan Finance and Trade Institute, 2006, 22(3): 173-177 |
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| Authors: | XU Bao-chun |
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| Affiliation: | Economics Department, Yunnan University of Finance and Economics, Kunming 650221, China |
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| Abstract: | Taxation is a tool of government to regulate economic and social development,and a harmonious society deeds harmonious taxation ideology and harmonious taxation regulation.Taxation is faced with new situation and new tasks during the most critical moment of economic and social development in our country.We must replace the old ideology with a new one and re-create taxation in order to order to promote economic and social sustainable development harmoniously. |
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| Keywords: | Tax Taxation Optimization Harmonious Society |
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