摘要
习近平总书记关于新时代财税工作的重要论述,是习近平新时代中国特色社会主义思想的重要组成部分,体现了党对财税工作规律性认识的新高度。为解决现行财税体制中还存在的与完善国家治理"不完全适应"的若干缺陷,实现"建立现代财政制度"的改革目标及其任务,财税制度在国家治理中得到创新性发展,发挥基础性、制度性、保障性作用。这种创新的核心内涵在于:在国家治理新平台上赋予财税功能作用新定位;为服务国家治理的财税体制改革指明新方向;为服务国家治理现代化的财税改革明确新路径。
The important statements made by General Secretary Xi Jinping on work of finance and taxation in the new era are important components of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era,reflecting a new level of understanding of the Party on the work of finance and taxation and its fundamental roles. To overcome the flaws that hinder the existing financial and taxation system from fully supporting China’s governance and achieve the reform goal of"establishing a modernized fiscal system",it is important to facilitate innovation in the finance and taxation system which plays fundamental,institutional and safeguarding roles while improving China’s ability in governance. The core of innovation are as follows:define the new characteristics of finance and taxation on the new platform of national governance,point the new directions for reform on financial and taxation system to support national governance,and set the routes for financial and taxation reform in modernization of national governance system.
作者
朱诗柱
ZHU Shi-zhu(Party School of State Taxation Administration,Yangzhou Jiangsu 225002,China)
出处
《安徽师范大学学报（社会科学版）》
CSSCI
北大核心
2020年第2期19-26,共8页
Journal of Anhui Normal University(Hum.&Soc.Sci.)
关键词
习近平
新时代
财税
国家治理现代化
Xi Jinping
new era
finance and taxation
modernization of national governance
