强化新时代税收治理理念 引领税收现代化实践  

Strengthening the Concept of Tax Governance in the New Era and Leading the Practice of Tax Modernization

作　　者：伍舫 WU Fang

机构地区：[1]国家税务总局青岛市税务局

出　　处：《税务研究》2023年第4期23-28,共6页

摘　　要：税收治理理念是对税收治理实践的理性思考和经验总结,来源于税收治理实践又在更高层次、更宽领域、更广视角上指导税收治理实践。进入新时代,税收治理的对象、方式、内涵、目的都发生了深刻变革,特别是政治属性、税收法治、收入格局、数字经济、发展与安全、基层治理等对税收治理提出了一系列新要求、新挑战,应与时俱进地探索形成符合我国国情、顺应中国式现代化方向、契合基层税收实践的税收治理理念,构建并牢固树立以“政治机关理念、守正创新理念、税收法治理念、以数治税理念、风险防控理念、税费皆重理念”为主要内容的税收治理理念,推动税收现代化更好服务中国式现代化。The concept of tax governance,a rational thinking and experience summary of tax governance practices,comes from tax governance practices,but it guides tax governance practices at a higher level,in a broader field and from a broader perspective.In the new era,the object,mode,connotation and purpose of tax governance have undergone profound changes.In particular,the political attributes,tax rule of law,revenue pattern,digital economy,development and security,and grassroots governance put forward a series of new requirements for tax governance and pose a challenge to tax governance.It is necessary to explore and form timely a concept of tax governance that meets China's national conditions,responding to the direction of Chinese path to modernization,and fits the grassroots tax practices,so that it reflects the functions,position and prestige of the political organs,featuring righteousness and innovation,law-based taxation,data-driven tax administration and risk prevention and control,and lays equal stress on taxes and fees,so as to promote the tax modernization to better serve Chinese path to modernization.

关 键 词：税收治理 税收法治 以数治税 税收现代化 中国式现代化 

分 类 号：F812.42[经济管理—财政学] D922.22[政治法律—经济法学]