本文選題：納稅人意識 + 個(gè)人所得稅�。� 參考：《經(jīng)濟(jì)研究參考》2017年22期

【摘要】：通過繳納個(gè)人所得稅,公民的私人財(cái)產(chǎn)權(quán)和國家稅收之間建立起緊密的聯(lián)系,稅收是納稅人為獲取公共權(quán)利、享受公共服務(wù)所支付的成本,稅制改革的目標(biāo)應(yīng)是政府提供相當(dāng)?shù)墓伯a(chǎn)品和服務(wù),使個(gè)人所得稅進(jìn)一步為公眾所認(rèn)同,培育公眾的納稅人意識。
[Abstract]:By paying personal income tax, citizens' private property rights are closely linked to state taxes, which are the costs paid by taxpayers to obtain public rights and enjoy public services. The aim of tax reform should be to provide considerable public goods and services so that personal income tax can be recognized by the public and public awareness of taxpayers should be cultivated.
【作者單位】： 中國財(cái)政科學(xué)研究院;
【分類號】：F812.42
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本文編號：2071225