| 诚信视角下的税收伦理问题探讨 |
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| 引用本文： | 张益静,袁达,袁静.诚信视角下的税收伦理问题探讨[J].中南林业科技大学学报(社会科学版),2011,5(1). |
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| 作者姓名： | 张益静 袁达 袁静 |
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| 作者单位： | 湖南工业大学,湖南,株洲,412008 |
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| 摘 要： | 诚信在社会主义新时期税收中的作用越来越凸显,日益引起了人们的关注和重视。在市场经济条件下,诚信是税收的保障,税收伦理与诚信相互依存,这种关系为我国税收创造了良好的环境。但非诚信纳税问题不可忽视,针对非诚信纳税,提倡诚信光荣的纳税美德、培育以企业为核心的税收规范,为形成制度化纳税文化体系提供对策和依据。
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| 关 键 词： | 诚信 税收伦理 道德规范 |
Research on the Ethical Issues in Taxes Revenue from the Angle of Good-faith |
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| ZHANG Yi-jing,YUAN Da,YUAN Jing.Research on the Ethical Issues in Taxes Revenue from the Angle of Good-faith[J].Journal of Central South University of Forestry & Technology(Social Sciences),2011,5(1). |
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| Authors: | ZHANG Yi-jing YUAN Da YUAN Jing |
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| Institution: | ZHANG Yi-jing,YUAN Da,YUAN Jing(College of Science and Technology,Hunan University of Technology,Zhuzhou 412008,Hunan,China) |
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| Abstract: | Good faith is becoming more and more important in the taxation in the new era of socialism and it attracts more and more people's concern and attention.In the condition of market economy,good faith is the guarantee of taxation.Taxation ethics coexists with good faith.This relationship creates good environment for taxation in our country.However,the problem of no good faith taxation should not be neglected.To deal with this problem,we should advocate the virtue of paying taxes with good faith and glory,and c... |
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| Keywords: | good faith taxation ethics ethics |
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