以德治税——对依法治税的进一步支持和补充  

Administer Tax by Moral——the Further Support and Supplement of Administer Tax by Law

作　　者：王乔[1] 熊冬洋[1] 

机构地区：[1]江西财经大学,江西南昌330013

出　　处：《当代财经》2004年第7期49-52,共4页Contemporary Finance and Economics

摘　　要：与“依法治税”的强调相比,税收思想道德建设确实显得相形见绌。也正因为这样,我们依法治税尽管取得了一定的成绩,但离我们预期的目标却相差甚远。通过论证“德”在税收工作全过程(税收立法、税收征纳、税款使用)中存在的重要性来说明“以德治税”是对“依法治税”的支持和补充,从而要求我们在进一步强化依法治税的同时,必须倡导“以德治税”观念。The building of tax thoughts and morals was too weak to compare with'administer tax by law',and because of this,although'administer tax by law'got some achievements,but it was far away from the goal.Though demonstrate the importance of moral in all the course of tax(tax making,levy tax,tax using),we could explain that'administer tax by moral'was the support and supplement of'administer tax by law'.So,we should initiate'administer tax by moral'in the same time of strengthen'administer tax by law'.

关 键 词：依法治税 以德治税 税收制度 税收思想道德 

分 类 号：F812.423[经济管理—财政学]