服务中国式现代化的税收治理优化研究——基于全球公共风险的挑战  

A Study on the Optimization of Tax Governance Serving Chinese Modernization:Based on the Challenges of Global Public Risk

作　　者：薛钢[1] 贾天悦 XUE Gang;JIA Tianyue

机构地区：[1]中南财经政法大学财政税务学院 [2]中南财经政法大学收入分配与现代财政学科创新引智基地

出　　处：《税务研究》2024年第2期27-34,共8页

基　　金：国家社会科学基金项目“次优税制视角下我国环境保护税的效应评估研究”(项目编号:21BJY070);中央高校基本科研业务费项目“‘绿色创新’的财政治理效能研究”(项目编号:2722023DD013);中央高校教育教学改革项目“数智时代税收专业课程改革与培养创新”(项目编号:31412210917)的阶段性研究成果。

摘　　要：面对百年未有之大变局,国际体系和国际秩序的深度调整所带来的全球公共风险,既给中国式现代化进程增加了复杂性,也给税收治理提出了新的要求。作为国家治理体系和治理能力现代化的重要内容之一,我国税收治理在服务中国式现代化的过程中,应该在缓解全球财富积累与收入不平等、遏制全球生态环境与气候恶化、应对全球贸易冲突与国家竞争等方面更加积极有为。本文通过厘清税收治理服务中国式现代化的逻辑动因与目标导向,增强税收治理应对全球公共风险的应变力与适应性,为全面推进强国建设民族复兴伟业提供税收方案。In the face of great changes unseen in a century,the global public risks brought about by the deep adjustment of the international system and international order not only add complexity to the Chinese Modernization,but also put forward new requirements for tax governance.As one of the important contents of the modernization of the national governance system and governance capabilities,the tax governance in China should be more active in alleviating global wealth accumulation and income inequality,curbing the deterioration of the global ecological environment and climate,and coping with global trade conflicts and national competition.This paper clarifies the logical motivation and goal orientation of tax governance for building China into a great modern socialist country in all respects and advancing the great rejuvenation of the Chinese nation.On this basis,the paper provides a tax solution for the successful rise of China to enhance the adaptability to changes and adaptability of tax governance to respond to global public risks.

关 键 词：中国式现代化 税收治理 全球公共风险 国际税收 税收营商环境 

分 类 号：F812.42[经济管理—财政学]