| 现代税收文化的构建与完善 |
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| 引用本文： | 薛菁.现代税收文化的构建与完善[J].行政与法,2006(7):32-34. |
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| 作者姓名： | 薛菁 |
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| 作者单位： | 中共福州市委党校,福建,福州,350014 |
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| 摘 要： | 随着社会的进步和人类思想意识的高度理性,税收越来越民主,越来越显示出强烈的公共特性。与传统的税收文化相比,现代税收文化也呈现出进步性、复杂性、社会性、公共性的特征,这些特征要求我们积极构建适应时代要求的现代税收文化。
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| 关 键 词： | 税收 税收文化 现代税收文化 |
| 文章编号： | 1007-8207(2006)07-0032-03 |
| 修稿时间： | 2006年3月5日 |
Construction and improvement of modern tax culture |
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| Xue Jing.Construction and improvement of modern tax culture[J].Public Administration & Law,2006(7):32-34. |
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| Authors: | Xue Jing |
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| Abstract: | With social progress and strong rationality of man's idea consciousness.Tax is becoming more and more democratic and has appeared its strong public feature.Compared with traditional tax culture,modern tax culture is assuming its advanced,complex,social and public feature.These features ask us to construct modern tax culture which meets times' requirement. |
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| Keywords: | tax tax culture modern tax culture |
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