【摘要】：中國人的理想社會非法制社會,而是禮樂社會。"官職設(shè)然后興禮樂","先禮而后刑"。道德教化毀滅,始用刑法。因此,與西方世界比較,中國稅收的社會認(rèn)同在稅制運行、與社會政治經(jīng)濟(jì)制度之間的均衡與耦合方面具有更加重要的意義。而在對稅收社會認(rèn)同具體過程的分析中,厘清稅制演化的脈絡(luò)和因由,還有助于進(jìn)一步理解理想稅收制度體系的構(gòu)建與目標(biāo)稅制施行的過程。
[Abstract]:The ideal society of the Chinese people is an illegal society, but a society of rites and music. " The official post is then performed with ceremony and music "," the first ceremony is followed by punishment. " The destruction of moral education begins with criminal law. Therefore, compared with the western world, the social identity of Chinese taxation has more significance in the aspects of tax system operation, balance and coupling with social political and economic system. In the analysis of the concrete process of tax social identification, it is helpful to clarify the context and cause of tax system evolution, and to further understand the construction of ideal tax system and the implementation of target tax system.
【作者單位】： 廣西財經(jīng)學(xué)院財政與公共管理學(xué)院;
【基金】：國家社科基金項目“基于社會認(rèn)同的稅制體系構(gòu)建研究”(項目編號:12XJY027) 教育部人文社科研究規(guī)劃基金項目“稅收制度社會認(rèn)同研究——稅制變遷衍生社會利益沖突及其治理視角”(項目編號:12YJA790057) 廣西高等學(xué)校優(yōu)秀中青年骨干教師培養(yǎng)工程資助計劃
【分類號】：F812.42
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本文編號：2241810