以税收为中心的社会公正：难点与对策

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。

Social justice in taxing: difficulties and strategies

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.