本文關(guān)鍵詞： 財(cái)稅體制 國(guó)民尊嚴(yán) 公共產(chǎn)品 權(quán)利 義務(wù)　出處：《道德與文明》2014年03期 　論文類型：期刊論文

【摘要】：財(cái)稅體制與國(guó)民尊嚴(yán)之間是一種正相關(guān)關(guān)系。財(cái)稅體制本身既是提升國(guó)民尊嚴(yán)的公共產(chǎn)品,也是保障優(yōu)質(zhì)公共產(chǎn)品供給,從而提升國(guó)民尊嚴(yán)總體水平不可或缺的重要手段。當(dāng)下國(guó)民尊嚴(yán)總體狀況實(shí)在堪憂,要完善國(guó)民尊嚴(yán)的現(xiàn)狀,既要以財(cái)稅體制優(yōu)化作為主要目標(biāo)和手段,并作為政治體制改革的突破口,注意稅制改革與財(cái)政改革的同步與協(xié)調(diào),也要注意財(cái)稅體制目的物——公共產(chǎn)品結(jié)構(gòu)的調(diào)整,特別是提高公共產(chǎn)品的合意性水平。
[Abstract]:There is a positive correlation between the fiscal and taxation system and the national dignity. The fiscal and taxation system itself is not only a public product to promote the dignity of the people, but also to ensure the supply of high-quality public goods. In order to improve the overall level of national dignity is an indispensable important means. At present, the overall status of national dignity is worrying, to improve the status quo of national dignity, we should take the optimization of fiscal and taxation system as the main goal and means. And as a breakthrough in the reform of the political system, we should pay attention to the synchronization and coordination between the tax system reform and the fiscal reform, and also pay attention to the adjustment of the structure of public goods, which is the object of the fiscal and taxation system. In particular, improve the level of consensus of public goods.
【作者單位】： 西安市國(guó)家稅務(wù)局;
【分類號(hào)】：F810;B822
【正文快照】： “財(cái)稅體制與國(guó)民尊嚴(yán)”課題研究的理論價(jià)值與現(xiàn)實(shí)意義在于,或可藉此打通二者之間長(zhǎng)期存在的分隔與分離狀態(tài),從而發(fā)現(xiàn)提升國(guó)民尊嚴(yán)總體水平的可操作性之現(xiàn)實(shí)路徑與策略。因此,探究財(cái)稅體制與國(guó)民尊嚴(yán)之內(nèi)涵、二者之間的邏輯相關(guān)性以及現(xiàn)實(shí)啟示,就成為本文意欲探究的三大主要問(wèn)，

本文編號(hào)：1478850