马克思主义哲学的本质特征是它的实践性,是实践基础上科学性与革命性的统一,从这个意义上说,运用哲学思维指导如何建设和谐地税,不仅是哲学范畴的题中之义,而且对于澄清模糊认识、明确工作思路、提升和谐地税的建设水平等诸方面,都具有十分重要的借鉴价值和历史意义。一、运用事物普遍联系规律,将建设和谐地税置于广泛联系的时空范围世界上没有任何孤立存在的事物,一切事物、一切现象都是互相联系的,地税工作亦然。就经济而言,经济决定税收,税收能动地反作用于经济,离开经济谈地税,地税就成了无本之木,无源之水;就社会化再生产所包括的生产、消费、流通、分配四个环节而言,地方税收属于分配的范畴,不仅处于国家、集体、个人三者利益分配的焦点,与人民群众的生产、生活产生必然的联系,而且同时对社会化再生产的诸环节产生积极的能动作用;就地方税收的培源、聚财、调控、监督、经济杠 In this sense, the essential feature of Marxist philosophy is its practicality and the unification of science and revolution on the basis of practice. In this sense, the use of philosophical thinking to guide how to build a harmonious tax is not only the moral meanings of the philosophical category, but also It has very important reference value and historical significance for clarifying the vague understanding, clarifying work train of thought and raising the level of construction of harmonious taxation. I. Utilizing the universal laws of things and placing a harmonious tax on the space-time scope of extensive contacts There is no isolated existence in the world. Everything and all phenomena are interlinked and the land tax work is equally true. In terms of economy, the economy decides that taxation and taxation can react to the economy in an energetic manner. When leaving the economy, the government tax becomes a woodless and passive source of water. With regard to the production, consumption, circulation and distribution of social reproduction In terms of the links, the local tax revenue falls into the category of distribution. It is not only in the focus of the distribution of interests among the state, the collective and the individual, but also inevitably in connection with the production and life of the masses of the people. At the same time, it produces a positive Acting; to local tax revenue sources, wealth, regulation and control, supervision, economic bar