| 和谐社会需要构建“以人为本”的税收文化 |
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| 引用本文： | 杨杨,陈思.和谐社会需要构建“以人为本”的税收文化[J].华北电力大学学报(社会科学版),2009(6):22-25,40. |
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| 作者姓名： | 杨杨 陈思 |
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| 作者单位： | 1. 贵州财经学院,财税学院,贵州,贵阳,550004
2. 昆明市西山区国税局,云南,昆明,650100 |
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| 摘 要： | “以人为本”的税收文化是构建和谐社会和“依法治税”的重要组成部分。本文从治税思想等税收制度文化、征纳用三方涉税心理行为文化等方面分析了我国目前税收文化不和谐的现状及成因，提出通过明确权利与义务相统一的税收观念，规范政府部门的用税理念和用税行为；树立为纳税人服务的“依法治税”理念，保障纳税人权利；努力营造税收诚信的社会基础等路径构建适合和谐社会的“以人为本”的税收文化。
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| 关 键 词： | 和谐社会 以人为本 税收文化 |
On Building the "People-oriented" Tax Culture for Harmonious Society |
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| YANG Yang,CHEN Si.On Building the "People-oriented" Tax Culture for Harmonious Society[J].Journal of North China Electric Power University(Social Sciences),2009(6):22-25,40. |
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| Authors: | YANG Yang CHEN Si |
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| Institution: | 1. Fiscal Taxation School, Guizhou Finance and Economics College, Guiyang 550004, China; 2. The National Tax Authority of Xishan District KunMing, Kunming 650100, China) |
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| Abstract: | The ＂people-oriented＂ culture is an important part of a harmonious society. China＇s current tax status of culture and the causes of disharmony including： Culture of the tax system, psychological culture, etc. For building a harmonious society for the ＂people-oriented＂ culture tax, government departments regulate the use of tax concepts and the use of tax violations should be norIned. |
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| Keywords: | harmonious society people-oriented tax culture |
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