中南林业科技大学学报：社会科学版
中南林業科技大學學報：社會科學版
중남임업과기대학학보：사회과학판
2012年
4期
45-47
,共3页
诚信纳税%伦理问题%市场经济
誠信納稅%倫理問題%市場經濟
성신납세%윤리문제%시장경제
integrity taxation%ethics issue%market economy
在我国市场经济背景下，诚信是税收的保障，诚信纳税问题也越来越被人们所关注。历史因素的积淀，对我国税收征纳双方的行为产生了一定的影响，也影响了人们对税收的认识，并呈现出诚信纳税的伦理问题。针对诚信纳税伦理问题的研究，对规范税收征纳主体行为和实现诚信纳税提供对策和依据。
在我國市場經濟揹景下，誠信是稅收的保障，誠信納稅問題也越來越被人們所關註。歷史因素的積澱，對我國稅收徵納雙方的行為產生瞭一定的影響，也影響瞭人們對稅收的認識，併呈現齣誠信納稅的倫理問題。針對誠信納稅倫理問題的研究，對規範稅收徵納主體行為和實現誠信納稅提供對策和依據。
재아국시장경제배경하，성신시세수적보장，성신납세문제야월래월피인문소관주。역사인소적적정，대아국세수정납쌍방적행위산생료일정적영향，야영향료인문대세수적인식，병정현출성신납세적윤리문제。침대성신납세윤리문제적연구，대규범세수정납주체행위화실현성신납세제공대책화의거。
With the backdrop of the market economy in China, the integrity taxation, which ensures more tax revenue, has become a more widely concerned issue. Both sides of the tax collection and tax paying are affected by the issues of integrity taxation because of the historical reasons. According to the principles and theories of ethics, the paper analyzes the problems of ethics of taxation in order to provide some suggestions for both sides of tax collection and tax paying.
