当下我国税收征管制度改革方向研究  

Research on the current reform direction of China's tax cllection and management system

作　　者：程剑东 Cheng Jiandong(Nanjing Audit University Jinshen College,Nanjing,Jiangsu,210023)

机构地区：[1]南京审计大学金审学院,江苏南京210023

出　　处：《市场周刊》2024年第16期103-108,共6页Market Weekly

基　　金：2023年度江苏省高校哲学社会科学研究一般项目“当下我国税收征管制度改革研究”(项目编号:2023SJYB0700)的阶段性研究成果。

摘　　要：党的二十大提出以中国式现代化全面推进强国建设和民族复兴伟业,国家现代化发展进程直接影响着税收征管制度改革的方向。谋划当下我国税收征管制度改革,应聚焦于服务中国式现代化,依照中国式现代化的实践要求,明晰深化改革的方向与路径,研究探索与中国式现代化建设要求相适应的税收征管制度,以期为各级税务管理部门从事税收征管制度改革实践提供参考。The 20th National Congress of the Communist Party of China proposed to comprehensively promote the cause of building a powerful country and great national rejuvenation through the pathway to modernization with Chinese character.The modernization process directly affects the direction of the reform of tax collection and management system.The planning of the reform to China's tax collection and management system should focus on serving the Chinese pathway to modernization.Based on the practical requirements of Chinese path to modernization,the in depth reform direction and route should be clarified accordingly.The tax collection and management system which meets the requirements of Chinese pathway to modernization is to be studied.The study result is expected to provide guidelines to tax management departments at all levels for their tax collection reform and practice.

关 键 词：现代化 税收征管 制度 改革 方向 

分 类 号：F812.42[经济管理—财政学]