和谐税收浅探

Feb.2007,Volume4,No.2(SerialNo.27)JournalofUS-ChinaPublicAdministration,ISSN1548-6591,USA64100831994【】197320041974790%1990200494%199912003220042.51990200285%70505%2002199052406919%200219906.419491%20021990768995%2002199021TaxMiseryIndex200220042005199610.181200419171.2004-12-24823(20)2000OECD2920046.75%165%11994~2004199419951996199719981999200020012002200320045070.85973.77050.68225.59093.010315.012665.815165.516996.620466.125718.072.7131.5193.2259.9338.6414.3660.4996.01211.11417.31737.11.43%2.20%2.74%3.16%3.72%4.02%5.21%6.57%7.13%6.93%6.75%20-301.52921994~2004199419951996199719981999200020012002200320045070.85973.77050.68225.59093.010315.012665.815165.516996.620466.125718.02661.33038.63516.63910.04301.95032.16149.37090.88141.210096.312588.952.48%50.87%49.88%47.54%47.31%48.78%48.55%46.76%47.90%49.33%48.95%WTO123490%10%10[1].[J].20052.[2].[N].2005-05-20.[3].[N].2005-03-10.[4].[N].2005-03-23.[5].[N].2005-03-11.[6].[N].2005-03-23.[7].[J].20055.[8].[M].2004.[9].[N].2005-01-27.[10].[M].2004.HarmonioustaxrevenueWUZhou,XUYuan-yuanAbstract:Harmonioussocietyisbuiltonharmonioustaxrevenue,andtheoptimizationofharmonioustaxrevenuecanpromoteharmonioussocialconstruction.Harmonioustaxpresentsseveralaspects:taxwithrule-of-lawisaheadofit,advancingfairnessandefficiencyisfundamentaltask,andkeepvigorandorderisbasicneeds.CurrentlypracticalproblemsexistinthetaxrevenuesystemofChina.Forexample,thetaxationburdenlaysaparticularstress;theIndividualIncomeTaxisrelativelysoft;theconsumptiontaxisnot“strong”enough;thevalue-addedtaxisnot“perfected”.Meanwhiletheauthorhasprobedindepthintoitscausesandsomemethodsandwaysofsolvingtheproblemeffectivelytopromoteharmonioussocialdevelopment.Keywords:harmonioustax;harmonioussociety;taxrevenuemanagement