马克思主义正义观视角下的税收正义问题研究

发布时间：2018-01-20 05:30

  本文关键词： 马克思主义 正义观 税收正义　出处：《税务研究》2017年11期 　论文类型：期刊论文

【摘要】：国家治理语境中,正义是价值取向,税收是基础保障。税收正义则属于国家治理的重要价值观和制度保障。本文从两个层次讨论税收正义:一是税收促进生产关系诸环节正义,即促进生产正义、交换正义、分配正义、消费正义。存在的主要问题是,税收在维护代际公平、降低社会交易费用、遏制收入分配差距、调节经济主体消费行为等方面发挥的作用还不够有力。二是税收促进生产力发展方面,经济新常态对税收提出了更高的要求。通过分析存在的问题,本文给出了马克思主义正义观视角下的税收正义的实现路径和具体对策。
[Abstract]:In the context of national governance, justice is a value orientation. Tax is the basic safeguard and tax justice belongs to the important values and system guarantee of national governance. This paper discusses tax justice from two levels: first, tax promotes the justice of the relations of production, that is, promoting the justice of production. Exchange justice, distribution justice, consumption justice. The main problem is that tax is to maintain intergenerational equity, reduce social transaction costs, and curb the income distribution gap. The role of regulating the consumption behavior of economic subjects is not strong enough. Second, the new normal state of economy has put forward higher requirements for tax revenue in terms of promoting the development of productivity through the analysis of existing problems. This paper gives the path and countermeasures of tax justice from the perspective of Marxist view of justice.
【作者单位】： 国家税务总局所得税司;
【分类号】：F812.42
【正文快照】： 党的十九大报告指出:“中国特色社会主义进面,税收构成国家治理的基础和重要支柱,其职能入新时代,我国社会主要矛盾已经转化为人民日作用从根本上讲,具有政治属性、经济属性、社会益增长的美好生活需要和不平衡不充分的发展之属性。(1)因此,正义的实现,税收正义是题中应有间的，

本文编号：1447030