数智社会税收治理现代化赋能新质生产力发展研究  

A Research on the Modernization of Tax Governance in a Digital and Intelligent Society Empowering the Development of New Quality Productive Forces

作　　者：张小芳[1,2] 周志波 ZHANG Xiaofang;ZHOU Zhibo

机构地区：[1]重庆工商大学派斯学院 [2]重庆市税务学会

出　　处：《国际税收》2025年第1期36-47,共12页International Taxation In China

基　　金：国家社会科学基金一般项目“数字智能时代税收治理现代化的理论建构与实践路径”(项目编号:23BJY030)的阶段性研究成果;重庆市社会科学规划社会组织项目“重庆市税收治理现代化助力新质生产力发展研究”(项目编号:2024SZ25)的阶段性研究成果。

摘　　要：新质生产力与国家治理现代化是数智社会中的重要时代主题,前者属于生产力范畴,后者既涉及生产关系范畴,又关涉上层建筑范畴,二者之间存在普遍的矛盾运动。税收在国家治理中具有基础性、支柱性、保障性作用,税收治理现代化是国家治理现代化的重要内容,对于生产力的进步具有重要影响,是新质生产力形成和发展的重要外部环境和条件。本文基于马克思主义政治经济学视角,在建构税收治理现代化与新质生产力发展的理论逻辑的基础上,剖析当前税收治理赋能新质生产力发展面临的困境及根源,并结合实际提出以税收治理现代化助力新质生产力发展的实践路径。New quality productive forces and the modernization of national governance are important themes in the digital and intelligent society.The former belongs to the category of productivity,while the latter involves both the category of production relations and that of the superstructure,and there is a universal contradiction and dynamic interaction between them.Taxation plays a fundamental,pillar and guaranteeing role in national governance,with the modernization of tax governance being a key component of the modernization of national governance.It plays a pivotal role in advancing productivity and provides a crucial external environment and condition for the emergence and development of new quality productive forces.From the perspective of Marxist political economics,this paper analyzes the difficulties and roots faced by the current tax governance in empowering the development of new quality productive forces on the basis of constructing the theoretical logic of the modernization of tax governance and the development of new quality productive forces.It also puts forward practice paths to help the development of new quality productive forces with the support of tax governance modernization.

关 键 词：数智社会 税收治理 新质生产力 现代化 马克思主义政治经济学 

分 类 号：F810.42[经济管理—财政学]