加快税收现代化建设 助力实现中国式现代化  

On the Accelerated Construction of the Tax Modernization for Serving Chinese Path Modernization

作　　者：岳树民[1] 王庆 YUE Shumin;WANG Qing

机构地区：[1]中国人民大学财政金融学院 [2]中国人民大学数字税收研究所

出　　处：《税务研究》2023年第4期15-22,共8页

基　　金：国家社会科学基金重点项目“新发展阶段财税体制促进高质量发展研究”(项目编号:22AZD017)的阶段性研究成果。

摘　　要：党的二十大指出,以中国式现代化全面推进中华民族伟大复兴。税收现代化是中国式现代化的重要组成部分,是服务中国式现代化的基本支撑,具有讲政治、强组织及重文化三大特色。应通过进一步推进“坚强有力的党的领导制度体系、成熟完备的税收法治体系、优质便捷的税费服务体系、严密规范的税费征管体系、合作共赢的国际税收体系、高效清廉的队伍组织体系”建设,加快实现税收现代化,助力实现中国式现代化。The 20^(th) Party Congress of the Communist Party of China proposed advancing the rejuvenation of the Chinese nation on all fronts through a Chinese path to modernization.As an important part of Chinese path to modernization,tax modernization is a basic support serving Chinese path to modernization,characterized by emphasizing politics,strengthening organization and highlighting culture.To accelerate the tax modernization,it is necessary to promote the construction of"a strong and powerful party leadership system,a mature and complete tax law system,a high-quality and convenient tax service system,a strict and standardized tax collection and management system,a win-win international tax system,and an efficient and clean team organization system"further.

关 键 词：中国式现代化 税收现代化 税收治理 税收法治 

分 类 号：F812.42[经济管理—财政学]