中国现代税收文化的塑造

【作者】 张玉晔；

【导师】 安福仁；

【作者基本信息】 东北财经大学 ， 财政学， 2003， 硕士

【摘要】 随着时代的进步和发展，文化越来越引起人们的重视，研究之风空前活跃，研究领域不断得到扩展，研究深度和广度也不断得到开掘。文化与税收相结合是税收工作面向现代化、面向世界、面向未来的必然选择。 随着税收在国家政治经济生活中的作用和地位日渐显现出来，中国税收文化越来越受到全社会的关注，研究税收文化是改革开放和社会主义市场经济逐步与世界经济接轨的客观要求，不仅对于加强税务部门物质文明和精神文明建设有重大的现实意义，而且对于促进征税主体、纳税主体和协税主体的文明意识和文明素质的提高，实现全面建设小康社会，开创中国特色的社会主义事业新局面，都有着十分重要的意义。 经过认真的思考，我认为对于现代税收文化塑造的探讨是一个很值得研究的问题。这是对江泽民同志“三个代表”重要思想的认真贯彻和落实，将为社会主义先进文化开拓一个新视野。 本文分为三大部分： 第一部分是税收文化的理论分析。主要阐述了文化的内涵，明确了中国现代税收文化的含义，按照文化圈层理论，从三个层面理解税收文化，并着重论述了税收文化的特点以及功能。 第二部分是对我国税收文化的缺陷分析。我国税收文化的缺陷主要表现在税收理念落后、税收意识淡薄、法制观念弱化和征纳双方权利义务失衡四个方面。接着根据诺斯的“路径依赖”理论，分析中国传统的文化对税收文化的影响，涉及到儒家的赋税思想、纳税义务的强制性和征税权利的随意性、纳税人权利意识差三个方面。 第三部分探讨的是怎样塑造中国现代税收文化，这是本文的主题所在。为什么要去塑造中国现代税收文化，其必要性是什么?我们所塑造的是一个什么样的税收文化，其目标是什么?在塑造的过程中应坚持的原则是什么?如何去塑造中国现代税收文化，途径是什么?这些都是我在论文中尝试着解决的问题。更多还原

【Abstract】 With the development of time, the research of culture is more and more important in our daily life. The combination of tax and culture is the cannot but choice of tax work.Tax plays a more and more important roll in China political and economical life, but the research of tax culture is a new question for discussion, which is the impersonality require of China reform and open. This research has the meaning not only of substance civilization but also of inspirit civilization in tax department.After staidness consider, I think the discussion of the shaping in China tax culture is a problem which needs good research. So my article includes three parts:The first part gives the theoretic foundation of tax culture, mainly illustrates the connotation of tax culture, especially the connotation of China modern times tax culture. According to the theory of culture circle, tax culture includes three lays. Meanwhile, this part illustrates the characteristic and function of tax culture.The second part analyzes the problems of tax culture. Firstly illustrates the problems of tax culture. Such as the lag in tax natural science, the dim of tax consciousness, the infirmness of legal system concept and the infirmness of consciousness of tax payer’s right. Based on the theory of path depending analyzes China tradition tax culture,The third part tries to construct how to shape China modern times tax culture, which is the focus of this paper. Where is the need to shape tax culture? What is the aim of tax culture? What is the principle of tax culture shaping? All those are the problems I try to solve in my paper.更多还原