On The Social Function Of Taxation

Hu Jintao made the report in the 17 major objective of the livelihood of the people:"the basis of economic development, more emphasis on social development to ensure and improve people's livelihood, advance social restructuring, expand public services, improve social management and promote social fairness and justice, efforts to so that all people enjoy their education, employment, income, medical, a sense of security, and housing, to promote the building of a harmonious society. " The instructions for the tax function is of great significance. At present, China's urban and rural income gap growing, increasingly apparent contradictions. According to statistics, from 2001 to 2007 the Gini coefficient of 0.49.0.454,0.458,0. 465,0.47,0.46 and.48. This shows China has entered the list of unfair income, a phenomenon completely inconsistent with the objectives of the people's livelihood, is not conducive to expanding consumption, nor conducive to social stability. The phenomenon shows that the social function of no outstanding taxes, our tax legislation has not generally reflect this function from the system, thereby reducing the effectiveness of the tax community. This deficiency not only with the historical evolution of state functions and social implementation of public policy ideas and the development of objective social situation has arisen, but also with our tax system reform to the direction of human nature are incompatible. In fact, the social function of strengthening the tax but the process of building socialist harmonious society in an urgent problem facing an important practical issue.From the perspective of functional theory in the social function of revenue, has important theoretical and practical significance. From the theoretical point of view, this research will help open up new areas of tax policy to enrich the theoretical treasure-house of the tax system; From a practical sense, this study investigated the relationship between tax and social operation, the social function of tax revenue, tax functions the inevitability of change and the realization of the social function of tax policy innovation choices conducive to the realization of social fairness and justice, the promotion of harmonious society.This study uses the basic theory of functional ism, the social function of the tax was a more systematic study. This paper consists of four parts. The first part is the relationship between tax and social analysis of running. The relationship between tax and social operation of the main from the following four aspects:First, tax and social justice; Second, tax and social class; Third, tax and social stability; Fourth, taxation and social development. The second part is the social function of taxation:A Functional Perspective of the analysis. Mainly from the analysis of the following three aspects:First, the gap between rich and poor tax regulation function of the community; Second, strengthen public capacity to pay tax function analysis; Third, taxes are reasonable and functional analysis of allocation of social resources; Fourth, promote development of social tax Functional Analysis. The third part analyzes the economic functions to the social function:the revenue function of the inevitability of transformation. Mainly from the following three aspects:First, tax functions and social development goals requires conversion; Second, need tax relief functions of social conflict transformation; Third, the government macro-control functions need to tax conversion. Chapter IV focuses on policy innovation:to play a realistic choice for the social function of taxation. This view, in order to better play to the social function of revenue, need to innovate in terms of the following two:first, to promote protection of people's livelihood-oriented personal income tax policy innovation; second, to promote to promote fair business-oriented tax policy innovation.