论转变税收征管方式中蕴含的马克思主义哲学原理  

Philosophical Principles of Marxism in Transformation of Tax Collection and Administration Pattern in China

作　　者：赵福增 

机构地区：[1]大连市国家税务局

出　　处：《税务研究》2017年第12期44-47,共4页

摘　　要：《国家税务总局关于转变税收征管方式提高征管效能的指导意见》(税总发[2017]45号)的发布,标志着新一轮转变税收征管方式的启动。本文运用马克思主义哲学的社会基本矛盾观点、系统观点、发展观点及人本观点等基本原理,论证本轮转方式的必要性、可行性及社会性,以期增强行动的自觉性与科学性,推动税收征管方式加速转变,促进税收管理服务效能提升。The release of the Guiding Opinions of the State Administration of Taxation on Transforming the Tax Collection and Administration Pattern to Improve the Effectiveness of Tax Collection and Administration （No. 45 [2017]） marks the start of a new round of transformation of tax collection and administration. Based on the viewpoint of the basic social contradictions, the system viewpoint, the development viewpoint and the humanistic viewpoint of Marxist philosoph}~ this paper demonstrates its necessity, feasibility and sociality to enhance the consciousness and scientificalness of the operation, accelerate transformation of the tax collection and administration pattern methods and promote the effectiveness of tax administration services.

关 键 词：税收征管方式 马克思主义 哲学原理 

分 类 号：F812.42[经济管理—财政学]