关键词: 和谐社会, 财税对策, 制度构建, 政策选择, 非制度建设

Abstract: To eradicate the discrepancies in economic development, income, and disharmonies between human and nature, this article analyzes the historical data and foreign experience. The results show that finance and taxation measures should be in principle based on embracing both fairness and efficiency. The construction of the measures consist of system building, policy choosing and non-system building, by means of improving personal income tax, levying social security tax and environmental protection taxes, perfecting the transfer payment system and resource tax, to promote balanced development of different districts and enhance elevation of a harmonious society.

Key words: harmonioussociety, financeandtaxationmeasures, systembuilding, policychoosing, non-systembuilding