科学发展观视角下的税制选择-公共管理专业毕业论文.docxVIP

摘 要 科学发展观是统领我国经济社会发展全局的根本方针，指明了我国今后经济 发展战略与社会发展战略的基本方向。有什么样的发展观，就会有什么样的发展 道路和发展战略，就会对发展的实践产生根本性、全局性的影响。科学发展观作 为全局性、战略性的指导思想，用来指引税收发展和税制改革方向，无疑具有重 大的理论意义和实践意义。 本文从科学发展观的视角来审视我国现行税制，提出了科学发展观对税制选 择的具体要求，并指出现行税制存在的主要问题，由此对税制改革与调整提出了 几点建议。论文分为三个部分： 第一部分提出了科学发展观对税制选择的内在要求。提出符合科学发展观的 税制必须有利于经济的可持续发展，有利于经济与社会的全面、协调发展，符合 以人为本的伦理精神。 第二部分指出现行税制偏离科学发展观的主要表现。从税费错位、税收公平、 税收调控机制欠缺、城乡税制差异四个方面，描述了现行税制偏离科学发展观的 主要表现。 第三部分提出了符合科学发展观的税制选择。针对现行税制偏离科学发展观 的主要问题，提出税制改革与调整的四点建议：建构规范合理的政府税费体制； 建构生态化的税收制度；建构公平简便的所得税制；建构统一的城乡税制。 关键词：科学发展观；税制；选择 Abstract The Concept of Scientific Development is regarded as a guideline for the overall development of economic society, demonstrates the strategy of economic development and the policy of social development. The concept of development you have taken results in the development road and the strategy of development in the future. Therefore, it will influence the practical production fundamentally and overly. The Concept of Scientific Development is as guiding ideology of strategy, it is used for to instruct the tax system reform, and there are great theory sense and the practice sense undoubtedly. This text pointed out the current tax system existed main problem under Concept of Scientific Development, thus, put forward several proposals regarding the tax system reform and adjustment. The text divides three parts altogether: The first part point out that the Concept of Scientific Development is the internal requirement to the choice of tax system .Tax systems must benefit the sustainable development of economy, tax systems must benefit overall and harmonious development of the economic society, and tax systems must reflect the human oriented ethical spirit. The second part point out that current tax system deviates from The Concept of Scientific Development. Unbalance between tax and fee hasn’t adapted to the requirement of public financial system, there is a big gap in the fairness of tax burden, current tax system lacks internal control to economy,