To Protect And Improve The Livelihood Of Tax Policy Research

Social progress and people's livelihood advancement is the core of building a harmonious society, and is the issue that attached highly by the party and the country in recent years. The president Jintao Hu in the report of the Seventeenth Party Congress proposed: more emphasis on social construction on the basis of economic development, ensure and improve people's livelihood, advance social restructuring, expand public services, improve social management and promote social fairness and justice, in which all people have education, employment, medical, pension, and housing (shorted "the people's livelihood has five points"), to build a harmonious society. The starting point and the foothold of the social construction are concerning People's livelihood, attending people's livelihood, securing people's livelihood and improving people's livelihood. And these also are the scientific concept of development in the meaning, more reflecting the governing philosophy of our party "development for the people, development depends on the people, the fruits of development shared by the people". Improving the livelihood of the people must take economic development as the premise, tax revenue as a national important macroeconomic tool has the function that could raise revenue, regulate the economic and the distribution, and has the effect on improving people's livelihood and promoting social construction. The essence of socialism is the tax revenue getting from the people and the benefit for the people, the tax revenue is the important source of revenue, it widely used in education, health care, cultural, disabled and other social undertakings, directly benefiting for the broad masses of the people; tax is guided through the policy, supporting the difficulties and vulnerable groups, promoting the full employment in society, solving the fundamental problems of people's living and work effectively; tax supported through the development of environmental policy, further promoting the rational use of resources and the development of both gold and silver mines to the masses, the people will have more things; tax is collected by social security, flood security funds, and cultural development fund, trade union funds and so on, injecting the power source for the development of social undertakings directly. Starting with a new historical point, the current tax theory and a new topic that we face is that how to implement the scientific concept of development more conscientiously to improve people's livelihood and promote social development. This paper aims to the people's livelihood, relying on the five areas that mentioned in "the people's livelihood have five points", analyzing the problems and shortcomings that exist in the current tax policy, and taking the reform recommendations to further improve the tax policy for serving the people's livelihood.