论新时代中国治税思想  

On the Thought of Tax Governance in China for the New Era

作　　者：汪康 WANG Kang

机构地区：[1]中国税务学会

出　　处：《税务研究》2021年第4期5-10,共6页

摘　　要：党的十八大以来,以习近平同志为核心的党中央对新时代税收改革发展作出了一系列重要指示批示,为新时代税收治理现代化指明了方向,提供了根本遵循。新时代推进税收治理现代化,应秉持税收法定、高效公平、科学治理、便利遵从、互利共赢的思想,以更好发挥税收在国家治理中的基础性、支柱性、保障性作用。Since the 18 th National Party Congress,the Central Committee with Comrade Xi Jinping as the core has made a series of important instructions on the tax reform and development in the new era,pointing out the direction for the modernization of tax administration and providing a fundamental follow-up.In order to promote the modernization of tax governance in the new era,we should adhere to the ideas of statutory taxation,high efficiency and fairness,scientific governance,facilitating tax compliance and win-win cooperation,so as to give full play to the basic,pillar and safeguard role of tax in the national governance.

关 键 词：新时代 治税思想 税收治理 税收法定 税收公平 税法遵从 

分 类 号：F812.42[经济管理—财政学]