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

摘要：

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

关键词： State tax revenue Peoples livelihood tax Tax governance Tax management

作者: LIU Hua-ping HAO Xiao-wei

作者单位: The State Tax Bureau,Guangyuan,P.R.China,628000 School of Public Finance and Taxation,Southwestern University of Finance and Economics,Chengdu,P.R.C

会议类型: 国际会议

会议名称: 2013 International Conference on Public Administration (9th)(2013年第九届公共管理国际会议)

会议地点: 南非

会议语种:英文

页码: 314-320

在线出版日期: 2013-10-31（万方平台首次上网日期，不代表论文的发表时间）