中国共产党领导税收发展的百年历程及经验  

The Centennial Course and Experience of Tax Development Led by the Communist Party of China

作　　者：侯军亮 吴黎明 HOU Junliang;WU Liming(Guangdong Polytechnic College,Zhaoqing 526100,China;Southwest University of Political Science and Law,Chongqing 401120,China)

机构地区：[1]广东理工学院马克思主义学院,广东肇庆526100 [2]西南政法大学,重庆401120

出　　处：《河南科技学院学报（社会科学版）》2023年第1期8-15,共8页Journal of Henan Institute of Science and Technology

基　　金：国家社会科学基金项目“社会治理法治化视阈下的阿昌族纠纷解决机制研究”(21BFX030),主持人:赵天宝;西南政法大学行政法学院党的十九届六中全会精神研究阐释专项课题“以史为鉴,开创未来——中国共产党领导下的税收法制百年历程及新时代进阶之路”(XZFZX2021-010),主持人:吴黎明。

摘　　要：百年来,中国共产党团结带领中国人民,走出了适合中国国情的特色税收发展之路。回溯共产党税收百年发展史,以时间为序,可划分为五个阶段,即税收机制的起步阶段、曲折发展阶段、调整定型阶段、阔步改革阶段和科学调控阶段。百年税收发展史,取得的实效表现在人民税收深入落实、税收法治化有序推进与税收科学化稳步发展。立足百年税收发展史及百年税收体制改革取得的实效,总结百年税收体制改革的经验,主要体现在必须坚持以民为本、坚持党的领导和坚持中国特色。这些成功实践经验,对于在新时代深化税制改革,推进税制利国利民意义深远。Over the past hundred years,the Communist Party of China has united and led the Chinese people in forging a path of tax development with characteristics suited to China′s national conditions.Looking back on the centennial history of tax development,it can be divided into five stages in chronological order,namely the initial stage of tax mechanism,the tortuous development stage,the adjustment and finalization stage,the bold reform stage and the scientific regulation stage.In the century-old history of taxation,the results are reflected in the in-depth implementation of people′s taxation,the orderly promotion of taxation rule of law and the steady development of taxation science.Based on the history of tax development and the effect of tax system reform,the experience of tax system reform is summarized.This is mainly reflected in the need to put the people first,adhere to the Party′s leadership and adhere to Chinese characteristics.These successful experiences are of far-reaching significance to deepening the tax reform in the new era and promoting the tax system to benefit the country and the people.

关 键 词：中国共产党 税收政策 财税改革 

分 类 号：F812.42[经济管理—财政学]