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财政收入的征收有合作和强制两种最基本的伦理手段。合作是建立在生存伦理基础上自愿开展的;强制是建立在竞争伦理基础上非自愿开展的。不过,合作与强制并没有严格界限,相反,基于共同发展理念,两者出现了融合,形成了“强制合作”的收入获取方式。自“十二五”以来,我国改革转轨与协调稳定的矛盾变得突出,现行的主要依赖强制维持财政收入高增长的征收方式,不仅无法破解此矛盾,更有可能加剧矛盾。因此,应通过扩大未来影响、改变作用条件和强化教育手段等,减少财政收入征收中的强制成份,增加合作成份,实现强制合作,以构建有利于化解矛盾、实现包容增长的财政收入征收伦理关系。
The collection of financial revenue has the most basic ethical means of cooperation and coercion. Cooperation is based on the ethics of survival voluntarily; coercion is based on the ethics of competition involuntarily. However, there is no strict limit on cooperation and coercion. On the contrary, based on the concept of common development, the two converged and formed a way of obtaining “co-op” income. Since the “Twelfth Five-Year Plan”, the contradictions between the reform and the coordinated stabilization in our country have become prominent. The current major reliance on imposing a mandatory collection of high-growth fiscal revenue not only fails to resolve the contradiction but also aggravates the contradiction. Therefore, we should reduce the fiscal coercion in the collection of revenue, increase the cooperation components, and achieve coercive cooperation so as to build up an ethical relationship with the fiscal revenue conducive to resolving contradictions and achieving inclusive growth by enlarging the influence in the future, changing the conditions of action and strengthening educational means. .