税收在构建社会主义和谐社会中的作用

税收在构建社会主义和谐社会中的作用 毕业 税收在构建社会主义和谐社会中的作用   摘  要 :“1015”纲要已将建设社会主义和谐社会提到了社会经济发展的战略高度。构建和谐社会成为我国1项长期的任务和目标。然而近年来，日益严重的生态破坏、能源短缺与贫富悬殊已成为制约我国经济社会协调发展的主要因素。税收是国家财政收入的主要来源，也是国家实行宏观调控的1个重要经济杠杆。税收具有调节经济、监督管理、筹集资金的职能。我国在构建和谐社会中，税收扮演着10分重要的角色，税收必须筹集足够资金为构建和谐社会奠定坚实的物质基础；税收必须发挥宏观调节作用，促进人与自然、人与人、征纳关系和谐。为了充分展示税收在构建和谐社会的作用，必须完善现行税收制度，使税收成为构建和谐社会的助推器。 关键词: 和谐社会; 税收职能; 税收政策 On function of tax revenue in construction of harmonious society   Abstract: The outline for the Eleventh Five Years has elevated the construction of a harmonious socialist community to the strategic position in economic development. Constructs the harmonious society is a long-term duty and the goal for our country .However, in recent years ,increasing deterioration of ecology ,shortage of energy and wide income gap between the rich and the poor have become the major factors to restrict our economy and society to  develop harmoniously .Tax revenue has functions to organize income, regulate economy, and inspect management .Tax revenue plays a very important role in construction of a harmonious society. Tax revenue must raise enough fund for construction of the harmonious society to lay a solid material foundation, to regulate the macro economy, and to promote relations between human beings an nature, and among human beings themselves. For the sake of full demonstration on tax revenue in construction of a harmonious society, it needs to perfect current tax system to make tax become a boost motor in construction of the harmonious society.  Keywords: harmonious socialist; tax function ; tax policy