|本期目录/Table of Contents|

[1]宋德安,宋倩.以税收为中心的社会公正:难点与对策[J].长安大学学报(社科版),2006,8(02):14-18.
　SONG De-an,SONG Qian.Social justice in taxing:difficulties and strategies[J].Journal of Chang＇an University(Social Science Edition),2006,8(02):14-18.
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以税收为中心的社会公正:难点与对策 (PDF)
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《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]

卷:
第8卷
期数:
2006年02期
页码:
14-18
栏目:
交通运输与管理
出版日期:
2006-06-20

文章信息/Info

Title:
Social justice in taxing:difficulties and strategies
作者:
宋德安1; 宋倩2
西北大学经济管理学院,陕西西安　710069; 2.西安交通大学经济与金融学院,陕西西安　710061
Author(s):
SONG De-an1;  SONG Qian2
1. School of Economics and Management, Northwest University, Xian 710069, Shaanxi, China; 2. School of Economics and Finance, Xian Jiaotong University, Xian 710061, Shaanxi, China
关键词:
税收; 社会公正; 综合所得税; 数目字管理; 自愿交换论
Keywords:
taxing;  social justice;  comprehensive income tax;  number management;  theory of voluntary exchange
分类号:
F810. 422
DOI:
-
文献标志码:
A
摘要:
随着中国经济发展和财富积累加速,社会公正问题日显突出。通过对政府未能运用财政税 收制度实现社会公正的原因进行深入分析,指出中国政府目前基本上不具备“数目字管理”能力是 造成这一问题的直接原因。就财政税收而言,政府的这一能力主要取决于纳税人对公民身份的认 同、权力与义务的对等和自愿纳税观念的养成。只有在此基础上,才有可能实现由强制征税到自愿 纳税的转换,并落实以税收为中心的社会公正。
Abstract:
With the development of China s economy and the rapid accumulation of wealth, the problem of social justice is very serious. This paper analyzes the reasons why the government fails to realize social justice by making use of financial revenue system. And it points out that the direct reason for this problem is that the Chinese government does not have the ability to conduct “number management”.As for finance revenue, this ability of the government mostly depends on the taxpayers confirmation to their citizenship, the equity of their rights and duties and the formation of their concept to pay tax voluntarily. The paper states that only on the basis of this point can it be possible to achieve the transformation from paying tax compulsorily to paying tax voluntarily and fulfill the taxation-centered social justice.

参考文献/References:

[1]　王诚尧.改革个人所得税制、完善收入分配调节机制 [J].财政研究,2004,252(2):10-15.
[2]　塞缪尔·亨廷顿.变化社会中的政治秩序[M].王冠 华,译.上海:三联书店,1992.
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[5]　钟　伟,冯维江.物业税征收的国际经验及借鉴研究 [J].税务研究,2004,227(4):47-52.
[6]　孙　飞.中西方个人所得税人性化差异透视[J].税务 研究,2004,226(3):32-36.
[7]　约翰·洛克.政府论[M].叶启芳,瞿菊农,译.北京:商 务出版社,1996.
[8]　阿图·埃克斯坦.公共财政学[M].张愚山,译.北京: 中国财政经济出版社,1983.
[9]　李纬光.论税收的宪政精神[J].财政研究,2004,255 (5):2-5.

相似文献/References:

[1]赵亮,郑敏.电子商务大潮下的税收应对[J].长安大学学报(社科版),2000,2(02):30.
　ZHAO Liang,ZHENG Min.Tax countermeasure under E-business tide[J].Journal of Chang＇an University(Social Science Edition),2000,2(02):30.

备注/Memo

备注/Memo:
收稿日期:2005-11-26
作者简介:宋德安(1951-),男,北京人,副教授。
更新日期/Last Update: 2006-06-20