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和谐的税收环境是构建和谐社会的重要基石,而公平与效率并重的伦理精神又是和谐税收的内在要求。本文简要回顾了伦理学对中西方税收思想的影响,提出应通过建立绿色税收体系、确定合理的税负水平、贯彻利益赋税原则、树立为纳税人服务的“依法治税”理念、营造税收诚信的社会基础等路径,构建适应于和谐社会要求的税收体系。
A harmonious tax environment is an important cornerstone of building a harmonious society, and the ethical spirit of equal fairness and efficiency is an inherent requirement of harmonious taxation. This article briefly reviews the impact of ethics on the tax thinking in China and the West and proposes that we should establish a green tax system, determine a reasonable level of tax burden, implement the principle of interest taxation, and establish the concept of “tax administration in accordance with the law” to serve the taxpayers. Tax credit and social foundation and other path, to build a tax system that meets the requirements of a harmonious society.