构建和谐社会的财税对策研究  

On finance and taxation measures in harmonious society

作　　者：谢夜香[1] 蔡高锐[1] 李培琴[1] 

机构地区：[1]福州大学管理学院,福建福州350002

出　　处：《北京邮电大学学报（社会科学版）》2009年第1期41-49,共9页Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition)

基　　金：福建省教育厅社会科学研究项目(JA05082S)

摘　　要：为消除我国现阶段存在经济发展、收入分配、人与自然之间的多种不和谐现象,通过对历史数据进行论证分析及借鉴国外的做法,得出了财税对策的构建,应在遵循效率和公平并重的原则下,按照制度构建、政策选择、非制度建设的总体框架,通过完善个人所得税、开征社会保险税、完善转移支付制度、完善资源税、开征环保税种等途径,促进地区间经济均衡发展以及人与人之间、人与自然之间和谐共处的结论。To eradicate the discrepancies in economic development, income, and disharmonies between human and nature, this article analyzes the historical data and foreign experience. The results show that finance and tax- ation measures should be in principle based on embracing both fairness and efficiency. The construction of the measures consist of system building, policy choosing and non - system building, by means of improving personal income tax, levying social security tax and environmental protection taxes, perfecting the transfer payment system and resource tax, to promote balanced development of different districts and enhance elevation of a harmonious society.

关 键 词：和谐社会 财税对策 制度构建 政策选择 非制度建设 

分 类 号：F810[经济管理—财政学]