和谐社会语境下的财税改革与民生发展  

How to reform finance and taxation policy to boost the development of the people's livelihood in the harmonious society condition

作　　者：马忠达[1] 

机构地区：[1]宁德师范高等专科学校,福建宁德352100

出　　处：《宁德师专学报（哲学社会科学版）》2007年第3期30-32,共3页Journal of Ningde Teachers'College（Philosophy and Social Sciences Edition）

摘　　要：探讨如何改革财税制度以促进民生的发展具有重要意义。本文首先从财政收入和支出两方面分析了当前的财税制度在支持和促进民生发展方面存在的不足之处,而后运用现代政治学理论和公共财政理论阐述了通过建设公共财政体制来促进民生发展的必要性,最后结合我国实际提出了促进民生发展的财税改革思路。Discussing how to reform the finance and taxation system to boost the development of the people＇ s livelihood is rather meanin gful, and the article first analyzes the insufficiency of the finance and taxation system in boosting the development of the people＇s livelihood from the two aspects of financial revenue and financial dependence, and then uses modern pohtical science and public finance theory to expatiate the necessity of constructing public finance system to boost the development of the people＇s livelihood, and last, with an eye to the reality of China, brings forward measures for reforming the finance and taxation system to boost the development of the people＇s livelihood.

关 键 词：和谐社会 财税政策 民生发展 

分 类 号：F812.4[经济管理—财政学]