摘要
全面推进中国式现代化是新时代新征程的伟大事业,则“税收现代化服务中国式现代化”必然是当前税收战线的首要任务。在中国特色社会主义持续发展中,税收始终是中国特色社会主义税收,税收现代化始终是中国特色税收现代化。因此讨论税收现代化服务中国式现代化,就是讨论中国特色税收现代化服务中国式现代化,就是讨论两者的辩证关系、时代内涵与实践途径。基于这一判断,本文聚焦四个方面展开讨论:一是在中国特色社会主义新发展中定位中国特色税收现代化;二是以习近平新时代中国特色社会主义思想的世界观方法论指引中国特色税收现代化:三是把握中国式现代化与中国特色税收现代化的时代内涵和辩证关系;四是探索中国特色税收现代化服务中国式现代化的实践途径。
Advancing and expanding Chinese Path to Modernization in an all-round way is a great cause in the new era and journey,so“Tax Modernization Serves Chinese Path to Modernization”must be the primary task of the current tax front.China's tax is socialist tax with Chinese characteristics,and tax modernization certainly has Chinese characteristics.Therefore,discussing tax modernization serving Chinese Path to Modernization means discussing tax modernization with Chinese characteristics serving Chinese Path to Modernization,that is,discussing their dialectical relationship,era connotation and practical approach.On this basis,this paper focuses on four aspects as follows:positioning the tax modernization with Chinese characteristics in the new development of socialism with Chinese characteristics,guiding the tax modernization with Chinese characteristics by gaining a good command of the worldview and methodology of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era,grasping the time connotation and dialectical relationship between Chinese Path to Modernization and tax modernization with Chinese characteristics,and exploring the practical ways of tax modernization with Chinese characteristics to serve Chinese Path to Modernization.
出处
《税务研究》
CSSCI
北大核心
2023年第4期5-14,共10页
基金
国家社会科学基金一般项目“新时代减税降费与财政可持续性研究”(项目编号:19BJL027)的阶段性研究成果。
关键词
中国式现代化
税收现代化
中国特色社会主义税收
人民税收
Chinese Path to Modernization
Tax Modernization
Socialism with Chinese Characteristics Tax
People Taxation
