国家治理现代化视角下的税制改革  

Tax System Reform from the Perspective of National Governance

作　　者：岳树民[1] 王荔 王庆 YUE Shumin;WANG Li;WANG Qing(School of Finance,Renmin University of China,Beijing 100872,China;School of Taxation and Public Administration,Lanzhou University of Finance and Economics,Lanzhou 730020,China)

机构地区：[1]中国人民大学财政金融学院,北京100872 [2]兰州财经大学财税与公共管理学院,甘肃兰州730020

出　　处：《经济与管理》2025年第1期1-7,共7页Economy and Management

基　　金：国家社科基金重点项目(22AZD017)。

摘　　要：税收制度作为国家治理体系中的重要制度,是税收治理能力的载体,税收制度与税收治理能力现代化共同成为国家治理现代化的关键所在。税收作为国家治理基础性、支柱性和保障性力量,通过构建系统完备、科学规范、运行有效的制度体系,以形成恰当收入汲取能力和经济社会调控能力,为国家治理体系和治理能力现代化提供财力保障和政策支持,扎实推进国家治理现代化。基于国家治理现代化对税收治理的基本要求,需要围绕健全税收制度体系、优化完善税收政策、完善税收征管和厚植税务文化四个方面,进一步深化我国税收制度改革。As an important system in the national governance system,the tax system is the carrier of tax governance capacity,and the modernization of tax system and tax governance capacity has become the key to the modernization of national governance.As a fundamental,pillar,and guarantee force of national governance,taxation aims to build a comprehensive,scientific,and effective institutional system to form appropriate income generation and economic and social regulation capabilities and solidly promote the modernization of national governance.Therefore,starting from the requirements of further advancing the modernization of the national governance system and governance capacity,it is necessary to deepen the reform of China's modern tax system around four aspects:improving the tax system,optimizing tax policies,improving tax collection and management,and cultivating tax culture.

关 键 词：国家治理 治理体系 治理能力 税制改革 

分 类 号：F810.2[经济管理—财政学] F120.4