市场经济就是合伦理的经济范式。遵循市场经济伦理规范取得利益,是市场经济中经济主体及其经济行为的最基本的道德准则。市场经济中的企业不仅是经济利益共同体,也是文化、伦理实体。现代企业管理必要遵循效益逻辑与价值逻辑,担当在追求盈利目标之外的,对社会公共利益的维护与增进的社会责任。伦理税收、和谐税收就是要有公平规范的税收政策法规和制度,平等、公正、依法诚信地征税和纳税,充分发挥税收调控公平和促进公平竞争的功能。%The ethics of the market economy is the combined economic paradigm.To achieve the interests of the market economy based on the ethical norms of market economy is the most basic moral standard of the main body of economy and the economic behavior.The enterprises in the market economy is not only the community of economic interests,but also the entity of culture and ethics.It is necessary for modern business management to follow the logic of value and benefits and take the social responsibility for maintaining and enhancing social public interests outside the pursuit of profit.Ethics tax and harmony revenue mean to have fair tax policy,regulations and system,to impose tax and pay tax in the way of equality,justice and integrity complying with law so as fully to bring into play the function of tax in adjusting and enhancing equity.
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