中国税制改革的道德意蕴分析

社会的良好运行离不开道德教育和道德约束,建设充满道德意蕴的税收制度是当今时代的诉求。税收公平、税收正义、税收责任、税收自律、税收诚信是税收道德的应有之义。在税收制度改革的实践中,必须考虑税收道德。税收道德权衡公共利益和个人利益的关键在于,寻求政府所提供的公共服务水平和公众所承担的税收负担水平之间的平衡。

Moral Implications of Tax Reform in China

The smooth running of society relies on moral education and moral constraint.Building a tax system with the full of moral implications is the demand of the present times.Tax fairness,tax justice,tax responsibility,tax self-discipline and tax integrity are the inherent meanings of the tax morality.In the reform of tax system,tax morality must be considered.The key that tax morality weighs up the public interests and individual interests lies in seeking a balance between the level of Government’s public service and the level of tax burden of the public.