以人民为中心:中国共产党百年治税思想的精髓  

People-centered Philosophy of Development:Essence of the CPC’s Taxation Thought over the Past Century

作　　者：王乔[1] 吴宗福 WANG Qiao;WU Zongfu

机构地区：[1]江西财经大学财税与公共管理学院

出　　处：《税务研究》2021年第12期83-88,共6页

基　　金：江西省社会科学重大委托项目"中国共产党百年治税思想研究"(项目编号:21WT123)的阶段性研究成果。

摘　　要：历史是最好的教科书,透过历史可以映照现实、远观未来。中国共产党是马克思主义政党.人民性是马克思主义最鲜明的品格。回顾党的百年治税历程.“以人民为中心”是党百年治税思想的精髓。这主要基于党百年治税的基本逻辑以及党“以人民为中心”的治税实践。具体而言,“以人民为中心”的治税思想是党的初心使命和服务宗旨的体现.是马克思主义税收思想与中国传统赋税思想的发展融合,是党领导人民救亡图存和实现民族复兴的必然选择。从实践的角度看,全面总结建党以来不同历史时期的不同税收政策与成效,“以人民为中心”的治税思想主线更加凸显。History is the best textbook,which can reflect the reality and look forward to the future.The Communist Party of China(CPC)is a Marxist political party,and people-centered nature is the most distinct characteristic of Marxism.By reviewing the CPC's taxation administration and its practice over the past century,it can be easily found that the fundamental and essence taxation thought is“people-centered philosophy”.This basically derives from the elementary logic of taxation administration as well as the taxation practice of“people-centered philosophy”.Specifically,the taxation thought in line with the people-centered philosophy of development is the embodiment of CPC's founding mission and its service purpose.It is the development and integration of Marxist taxation thought and Chinese traditional taxation thought.Moreover,it represents a inevitable choice for the CPC to lead the people into a right path to achieve national salvation and national rejuvenation.From the perspective of practicing,the main line of“people-centered”taxation thought become more prominent by comprehensively summarizing the different taxation policies and great achievements in different historical periods since the establishment of the CPC.

关 键 词：治税思想 建党百年 以人民为中心 

分 类 号：D261[政治法律—政治学] F812.42[政治法律—中共党史]