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习近平法治思想关于财税法治重要论述之研究 被引量:1

Xi Jinping’s Rule of Law Thought on the Important Discourse of Finance and Taxation Rule of Law
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摘要 习近平关于财税法治的系列重要论述,作为习近平法治思想的重要组成部分,对于深入认识和准确把握财税工作的规律,全面推进“十四五”经济社会发展,实现二○三五年远景目标,更好发挥财税制度在我国资源配置、财力保障和宏观调控等方面的基础作用,均具有重要指导意义。探究习近平法治思想关于财税法治重要论述的基本逻辑、核心内涵、指导理念、重点任务及实现路径,全面阐释和准确把握习近平关于财税法治未来发展方向的战略思考,对当下及未来全面深入学习贯彻习近平法治思想大有裨益,有利于更好推进财税体制改革,提高国家治理水平,推进经济高质量发展。 As an important part of Xi Jinping’s thought on the rule of law,Xi Jinping’s series of important discussions on the rule of law of finance and taxation are of great significance in understanding and accurately grasping the laws of finance and taxation,comprehensively promoting the economic and social development of the 14th Five-Year Plan,realizing the visionary goals of 2035,and better playing the fundamental role of the finance and taxation system in the allocation of resources,financial security and macroeconomic regulation.It is of great significance to guide the development of the fiscal and taxation system in the areas of resource allocation,financial security and macro-control.Exploring the basic logic,core connotation,guiding philosophy,key tasks and realization path of Xi Jinping’s thought on the rule of law,comprehensively explaining and accurately grasping Xi Jinping’s strategic thinking on the future development direction of the rule of law of finance and taxation will be beneficial to the comprehensive and in-depth study and implementation of Xi Jinping’s thought on the rule of law now and in the future,which is conducive to better promoting the reform of the finance and taxation system,improving the level of national governance and advancing economic It is conducive to better promoting the reform of the fiscal and taxation system,improving the level of national governance and promoting high-quality economic development.
作者 孙晋 阿力木江·阿布都克尤木 Sun Jin;Alimujiang Abdukhyumu
出处 《新疆社会科学》 CSSCI 2022年第4期118-128,189,共12页 Social Sciences in Xinjiang
基金 国家社科基金重大项目“适应新时代市场监管需要的权力配置研究”(20&ZD194) 新疆大学“铸牢中华民族共同体意识研究中心”项目“习近平新时代中国特色社会主义市场经济法治建设重要论述研究”(2020YJ044)的阶段性成果
关键词 习近平法治思想 财税法治 财税体制改革 经济高质量发展 Xi Jinping’s Thought on Rule of Law Fiscal and Taxation Rule of Law Fiscal and Taxation System Reform High-quality Economic Development
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