我国扶贫事业的税收治理探究  

Tax Administration of Poverty Alleviation in China

作　　者：杨英杰 齐航 杨全社[2] Yang Yingjie;Qi Hang;Yang Quanshe

机构地区：[1]中央党校(国家行政学院),北京100091 [2]首都经济贸易大学,北京100070

出　　处：《国家行政学院学报》2018年第5期45-50,188,共7页Journal of China National School of Administration

摘　　要：贫困问题治理是一个全球性的现象,我国也不例外。税收则是治理贫困问题的重要措施。通过税收职能的发挥以及运用,我国扶贫事业获得了坚实的财力保障,税收政策也在扶贫开发过程中发挥着愈发重要的作用,但依然有亟待完善之处。我国有必要借鉴世界代表性国家运用税收措施开展反贫困工作积累的成功经验,通过完善地方税制改革、创新扶贫税收优惠政策、开展税收与金融等诸多领域的合作、提升税收征管水平,改进贫困地区的税收服务工作,来为我国精准扶贫事业提供强大动力。The governance of poverty is a global phenomenon,and China is no exception.Taxation is an important measure to deal with the problem of poverty.Through the exertion and application of tax functions,China’s poverty alleviation undertakings have obtained solid financial support,and tax policies are playing an increasingly important role in the process of poverty alleviation and development,but there are still urgent needs to be improved.It is necessary for China to draw lessons from the successful experience accumulated by the representative countries in the world in carrying out anti-poverty work by using tax measures.Through improving the local tax system reform,innovating the preferential tax policies for poverty alleviation,carrying out cooperation in tax and finance and so on,it is necessary for China to raise the level of tax collection and management and improve the tax service in poverty-stricken areas.China provides a strong impetus to the precise poverty alleviation.

关 键 词：贫困 税收政策 扶贫开发 

分 类 号：F203[经济管理—国民经济]