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分析了税收优惠作为国家实现社会正义的重要公共政策工具,认为税收优惠凸现了公民基本权利保障这一根本的价值观念,税收优惠以追求资源的优化配置和经济效率的提高为目的。
As an important public policy tool for the country to realize social justice, this paper analyzes the tax preference as the fundamental public policy tool of social justice. It shows that the tax preference embodies the fundamental value concept of protecting the basic rights of citizens, and the tax preference aims at the optimal allocation of resources and the improvement of economic efficiency.