关于赋税的“人本”思考

亚当·斯密提出的赋税征收的"公平、确定、便利、经济"四原则是颇富人本主义精神的。赋税征收其表面目的是以维护国家政权为本,实质目的则是为了纳税人的发展,如马克思所说的:"每个人的自由发展是一切人的自由发展的条件。"只有"人"发展了,才能提高生产力,发展经济,税源才不会枯竭,社会才更加稳定和谐,国家政权才更加巩固。所以,赋税征收必须确立纳税人的主体地位,以人为本。

Reflection on the Humanism of Taxation

The fair,sure,convenient,economic taxation principle proposed by Adam Smith is pregnant with humanism spirit.The ostensible purpose of taxation is to meet the national needs,but real aim is ultimately for the development of taxpayer.As Karl Max has once said,the free development of each person is the condition for the free development of all persons.Only with the development of person can the productive forces and the economy be developed,so that the tax fund would not be exhausted,and the society would be more steady and harmonious.Consequently taxation must adhere to the people-oriented principle.