摘要
党的二十大报告指出,要以中国式现代化全面推进中华民族伟大复兴。实现中国式现代化,必须着力破解桎梏经济社会发展的深层次体制机制障碍,更好地将中国特色社会主义制度优势转化为国家治理效能。新一轮的税制改革要以中国式现代化的本质要求为基本遵循,顺势而为、乘势而上,使税制成为推动实现中国式现代化的重要支撑,为实现第二个百年奋斗目标添砖加瓦。税制改革要坚持以稳为先、以民为主、以新为领、以法为本的基本原则,通过优化税制结构、推进税制由收入功能型向发展功能型转变、提高税收效率、建设合作共赢的国际税收体系等路径,积极回应现实中的重点、难点问题,助力中国式现代化。
The report of the 20th National Congress of the Communist Party of China pointed out that the great rejuvenation of the Chinese nation should be promoted with Chinese path to modernization.To achieve that end,it must be focused on breaking the deep-seated institutional obstacles that hinder economic and social development,and transforming better the advantages of the socialist system with Chinese characteristics into the eficiency of national governance.Basically,the new round of tax reform should conform to the essential requirements of Chinese-style modernization,go with the flow and ride on the momentum,so that the tax reform will become an important support for promoting the realization of Chinese-style modernization and contribute to the realization of the second centennial goal.The tax reform should be based on the basic principles of giving priority to stability,putting the people first,taking the new approach as the leading edge and taking the law as the foundation.The tax structure should be optimized,the tax system should be transformed from a revenue-oriented one to a development-oriented one,the tax efficiency should be improved,and a win-win international tax system should be built to respond to the key and difficult problems actively in reality and help Chinese-style modernization.
作者
韩一多
储德银
纪凡
HAN Yiduo;CHU Deyin;JI Fan
出处
《税务研究》
CSSCI
北大核心
2023年第9期13-19,共7页
基金
国家社会科学基金重大招标项目“促进经济高质量发展的税制结构优化与改革研究”(项目编号:21&ZD096)
国家社会科学基金一般项目“优化财政转移支付制度与实现地方经济高质量发展研究”(项目编号:22VRC095)的阶段性研究成果。
关键词
中国式现代化
税制改革
税收职能
国家治理
Chinese Path to Modernization
Tax System Reform
Tax Function
National Governance
