摘要
“人民性”是共和国财政税收的本质属性,老一辈财政学者对此多有阐述,具有坚实的理论和实践基础。党的十八大以来,财税学者以习近平新时代中国特色社会主义思想为指导,结合财税实践从不同视角探讨财政税收“人民性”的新内涵、新特征、新要求,做出了“人民财政”“人民财政观”“人民税收”“人民税收观”等一些新的表述。这些表述既与老一辈财政学者关于财政税收“人民性”的阐述一脉相承,又具有鲜明的时代特征。深化财政税收“人民性”研究,体现了我国财税学者在传承中勇于创新的理论自觉,是财政税收坚持“以人民为中心”思想、服务中国式现代化的题中之义。
"The affinity to the people" which has been argued vigorously by some senior scholars of public finance is the essence of the finance and taxation of the People's Republic of China and has solid theoretical and practical foundations.Since the 18th national congress,guided by the XI Jinping Thoughts on Socialism with Chinese Characteristics for the New Era and combined with fiscal and taxation practice,some scholars of public finance and taxation have been exploring the new intensions,new characteristics,and new requirements of the taxation's "affinity to the people" from many different perspectives and have created a few new terms,such as "People's Finance","People's Finance Concept","People's Taxation",and "People's Taxation Concept",etc.These terms have not only been consistent with "the affinity to the people" of finance and taxation argued by some senior scholars of finance and taxation,but also had some distinctions of the New Era.Deepening the research on the "the Affinity to the People" of finance and taxation reflects our scholars' willingness to innovate in theory,and is the key to the finance and taxation centered on "the Affinity to the People" and contributing to the Chinese modernization.
作者
王智烜
邓永勤
王汉生
WANG Zhixuan;DENG Yongqin;WANG Hansheng(Xiamen National Accounting Institute,Xiamen 361005,China;Institute of Tax Science,Chongqing Municipal Tax Service,State Taxation Administration,Chongqing 401121,China)
出处
《经济与管理评论》
北大核心
2023年第4期88-96,共9页
Review of Economy and Management
关键词
新时代
人民性
以人民为中心
人民财政
人民税收
New Era
the affinity to the people
people-centered
people's finance
people's taxation
