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税收的目的是为了解决民生问题,并为民生问题提供相应的经济保障。不合理的税收会导致民生水平的下降,高税收与税收分配不公都会侵犯公民权益,对民生改善造成消极的影响。利用税收促进民生发展,避免税收不公对民生产生消极作用,关键在于实现以民生为价值取向的税法转型。税法转型包括税法的理念更新与税法社会化,税法转型有利于实现社会公正,能为解决各种社会问题提供经济保障。
The purpose of taxation is to solve the people’s livelihood problems and provide the corresponding economic guarantee for people’s livelihood issues. Unreasonable taxes will lead to a decline in people’s livelihood. High taxes and unfair tax distribution will infringe the rights and interests of citizens and have a negative impact on the improvement of people’s livelihood. The key to using tax revenue to promote the development of people’s livelihood and avoiding tax unjustness will have a negative impact on people’s livelihood. The key lies in realizing the tax-law transition based on the value orientation of people’s livelihood. The tax law reform includes the renewal of the tax law and socialization of the tax law. The tax law reform is conducive to social justice and provides economic protection for solving various social problems.