本文選題：稅收　切入點(diǎn)：稅制改革　出處：《行政論壇》2017年04期 　論文類型：期刊論文

【摘要】：稅收因國家存在而產(chǎn)生,本應(yīng)成為國家政治生活中的重大問題。然而,新中國成立以來,稅收經(jīng)歷了由新中國成立初期作為政治斗爭的工具、計(jì)劃經(jīng)濟(jì)時(shí)代的長期"缺席"到改革開放以來政治屬性逐漸回歸的變遷過程。黨的十八大以來,為適應(yīng)經(jīng)濟(jì)社會(huì)發(fā)展的新要求,中國才真正開啟了以稅制改革推進(jìn)政治發(fā)展的新時(shí)代。以稅制改革推進(jìn)政治發(fā)展,這不僅意味著執(zhí)政黨對于稅收政治屬性的認(rèn)識(shí)不斷深化,而且標(biāo)志著中國正在逐步走向稅收國家,進(jìn)而實(shí)現(xiàn)政治發(fā)展路徑的創(chuàng)造性轉(zhuǎn)換,逐步走上了以稅制改革推動(dòng)民主法治進(jìn)程、實(shí)現(xiàn)政府有效治理、維護(hù)社會(huì)公平正義而促進(jìn)政治發(fā)展的新征程。認(rèn)識(shí)和揭示中國政治發(fā)展的這個(gè)新路徑,對于深度把握中國政治發(fā)展的規(guī)律和未來走向有著極為重要的意義。
[Abstract]:Because of the national tax exists, this should become a major problem in the political life of the country. However, since the establishment of new China, experienced by the new tax at the beginning of the establishment of China as a tool of political struggle, the term "Absence" of the planned economy era to the reform and opening up the political process of change is gradually returning to the Party of eighteen. Since, in order to adapt to the new requirements of economic and social development, China really opened a new era of political development to promote the reform of the tax system to promote political development. To reform the tax system, which means not only the ruling party for understanding the political attribute of tax deepening, but also the sign of Chinese is gradually moving towards a tax state, so as to realize the political development path the creative transformation, gradually promote the process of democracy and law to reform the tax system, to realize the effective management, safeguard social fairness and justice and promote the political development of the new journey It is of great significance to understand and reveal the new path of China's political development, which is of great importance to the deep grasp of the laws and future trends of China's political development.

【作者單位】： 武漢大學(xué)政治文明與政治發(fā)展研究中心;武漢大學(xué)政治與公共管理學(xué)院;海南大學(xué)馬克思主義學(xué)院;海南大學(xué)政治與公共管理學(xué)院;
【基金】：國家社會(huì)科學(xué)基金重點(diǎn)項(xiàng)目“中國特色社會(huì)主義政治發(fā)展道路的理論、路徑和機(jī)制研究”(12AZZ001)
【分類號(hào)】：D61;F812.42

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2 羅瓊;暨朝滿;;新稅制改革的會(huì)計(jì)影響[J];中國工會(huì)財(cái)會(huì);2008年04期

3 ;韓國政府公布近10年來規(guī)模最大的稅制修正案[J];當(dāng)代韓國;2008年03期

4 王大軍;日本稅制改革成功在望[J];w蕓，

本文編號(hào)：1633157