本文關(guān)鍵詞： 馬克思主義 正義觀 稅收正義　出處：《稅務(wù)研究》2017年11期 　論文類型：期刊論文

【摘要】：國家治理語境中,正義是價值取向,稅收是基礎(chǔ)保障。稅收正義則屬于國家治理的重要價值觀和制度保障。本文從兩個層次討論稅收正義:一是稅收促進生產(chǎn)關(guān)系諸環(huán)節(jié)正義,即促進生產(chǎn)正義、交換正義、分配正義、消費正義。存在的主要問題是,稅收在維護代際公平、降低社會交易費用、遏制收入分配差距、調(diào)節(jié)經(jīng)濟主體消費行為等方面發(fā)揮的作用還不夠有力。二是稅收促進生產(chǎn)力發(fā)展方面,經(jīng)濟新常態(tài)對稅收提出了更高的要求。通過分析存在的問題,本文給出了馬克思主義正義觀視角下的稅收正義的實現(xiàn)路徑和具體對策。
[Abstract]:In the context of national governance, justice is a value orientation. Tax is the basic safeguard and tax justice belongs to the important values and system guarantee of national governance. This paper discusses tax justice from two levels: first, tax promotes the justice of the relations of production, that is, promoting the justice of production. Exchange justice, distribution justice, consumption justice. The main problem is that tax is to maintain intergenerational equity, reduce social transaction costs, and curb the income distribution gap. The role of regulating the consumption behavior of economic subjects is not strong enough. Second, the new normal state of economy has put forward higher requirements for tax revenue in terms of promoting the development of productivity through the analysis of existing problems. This paper gives the path and countermeasures of tax justice from the perspective of Marxist view of justice.
【作者單位】： 國家稅務(wù)總局所得稅司;
【分類號】：F812.42
【正文快照】： 黨的十九大報告指出:“中國特色社會主義進面,稅收構(gòu)成國家治理的基礎(chǔ)和重要支柱,其職能入新時代,我國社會主要矛盾已經(jīng)轉(zhuǎn)化為人民日作用從根本上講,具有政治屬性、經(jīng)濟屬性、社會益增長的美好生活需要和不平衡不充分的發(fā)展之屬性。(1)因此,正義的實現(xiàn),稅收正義是題中應(yīng)有間的，

本文編號：1447030