当下中国税收征管制度现状评析  

Analysis of the Current Situation of China's Tax Collection and Management System

作　　者：程剑东 CHENG Jian-dong(Jin Shen College,Nanjing Audit University,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：《江苏商论》2024年第7期93-96,106,共5页Jiangsu Commercial Forum

基　　金：2023年度江苏省高校哲学社会科学研究一般项目:当下中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：税收征管制度是一个机制性问题,对此开展研究需要从历史、现实与未来的多个层面,既要回顾历史,也要分析当下,还要面向未来;既要总结经验,也要分析问题,更要寻求对策。就国内学者对中国税收征管制度的现状、存在问题及对策的相关研究文献作了梳理,考察不同历史时期中国税收征管制度演变的特征,并以此为基础进行文献评述。在总结历史经验的基础上,以推进中国式现代化作为改革的新导向,研究提出当下推进中国式现代化的背景下税收征管制度改革的基本思路,加快建立起与中国式现代化建设要求相适应的现代化税收征管体系。The tax collection and management system is a systemic issue,and research on it needs to be conducted from multiple levels of history,reality,and the future.It is necessary to review history,analyze the present,and face the future;We need to summarize experience,analyze problems,and seek countermeasures.A review was conducted on the relevant research literature of domestic scholars on the current situation,existing problems,and countermeasures of China's tax collection and management system.The characteristics of the evolution of China's tax collection and management system in different historical periods were examined,and based on this,a literature review was conducted.On the basis of summing up historical experience and taking the promotion of Chinese path to modernization as the new direction of reform,the study puts forward the basic idea of tax collection and management system reform in the context of the current promotion of Chinese path to modernization,and speeds up the establishment of a modern tax collection and management system that meets the requirements of Chinese path to modernization.

关 键 词：中国 税收 征管制度 

分 类 号：F812.42[经济管理—财政学]