From State Tax Revenue to People's Livelihood Tax-The Thoughts on Tax Governance and Tax Management in the View of People's Livelihood

被引：0

作者：

Liu Hua-ping ^{[1
]}

Hao Xiao-wei ^{[1
]}

机构：

[1] State Tax Bur, Guangyuan 628000, Peoples R China

来源：

PROCEEDINGS OF 2013 INTERNATIONAL CONFERENCE ON PUBLIC ADMINISTRATION (9TH), VOL I | 2013年

关键词：

State tax revenue; People's livelihood tax; Tax governance; Tax management;

D O I：

暂无

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

In a context that people's livelihood has become the theme of the times, it seems particularly urgent to reconstruct the relations between tax, development, and people's livelihood. This article starts with analyzing the dual function of tax on people's livelihood, and then it reviews the bottlenecks and their causes when ensuring and improving people's livelihood. On this basis, the concept of people's livelihood tax is raised, and the value orientation and path choices of improving tax governance and management have been preliminary thought about.

引用

页码：314 / 320

页数：7