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关注民生 优化税收制度
引用本文:娄爱花.关注民生 优化税收制度[J].陕西行政学院学报,2008,22(4):124-126.
作者姓名:娄爱花
作者单位:西安财经学院,财税系,西安,710061
摘    要:党的十七大特别关注民生问题,在报告中明确提出了我们党关于民生问题的努力方向——"使全体人民学有所教、劳有所得、病有所医、老有所养、住有所居,推动建设和谐社会。"关注民生,优化税制,建立科学、公平、效率的税收制度,是以人为本,坚持科学发展观的具体体现,是新时期税收的一项重大任务,税收必须为全面建设小康社会,构建和谐社会做贡献。关注民生,应改革个人所得税、消费税,建立完善的城乡社会保障体系。

关 键 词:关注民生  个人所得税  消费税  社会保障制度

Focus on People's Livelihood, Optimization of the Current Taxation
LOU Ai-hua.Focus on People's Livelihood, Optimization of the Current Taxation[J].Journal of Shaanxi Administration School and Shaanxi Economic Management School,2008,22(4):124-126.
Authors:LOU Ai-hua
Abstract:People’s livelihood is one of the special issues at the Seventeenth National Congress of the Communist Party of China.The pursuit of people’s livelihood clearly appointed in the report of the Seventeenth National Congress is to publicize the education for all of the people,gain from their labor,cure their illness,support the old,live in their own house and promote the construction of the hu-morous society.As one of the most important causes in the New Period,the emphasis of people’s livelihood and construction of scientif-ic,equal and efficient taxation see the path of people-oriented principle and scientific concept of development.The construction of taxes is surely made for the comprehensive construction of well-off society and structure of the humorous community.The attention to people ’ s livelihood is paid,the personal income tax and consumption tax is reformed and the comprehensive social security system is built up.
Keywords:focus on people’s livelihood  personal income tax  consumption tax  social security system
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