税收治理现代化:从现实到实现
发布时间：2018-08-26 12:53
【摘要】：税收治理现代化是税收现代化的精细化阐述,全面有效地推进税收治理现代化是实现我国国家治理体系和治理能力现代化的重要载体和战略突破口。本文通过"三个是"和"三个不是"的论断,对税收治理现代化的科学内涵进行了全面解读,着重从税法、体制、人才等方面对不利于推进税收治理现代化的诸多现实问题进行剖析,提出了强化善治、法治、共治"三位一体"的现代化税收治理理念、谋划重点突破与全面推进相结合的系统改革路径、加快税收治理法治化进程、大力培养现代化素养税务人才等对策建议。
[Abstract]:The modernization of tax administration is a fine elaboration of the modernization of tax revenue. Comprehensively and effectively promoting the modernization of tax governance is an important carrier and strategic breakthrough to realize the modernization of national governance system and governance ability of our country. In this paper, the scientific connotation of the modernization of tax administration is comprehensively interpreted through the conclusions of "three is" and "three noes", and the emphasis is placed on the tax law and system. Personnel and other aspects have analyzed many practical problems that are not conducive to the modernization of tax administration, and put forward the modern tax governance concept of strengthening good governance, the rule of law, and the "trinity" of governance together. It is necessary to plan a systematic reform path which combines key points with comprehensive promotion, accelerate the process of tax administration and legalization, and make great efforts to train tax talents with modern literacy, and so on.
【作者单位】： 复旦大学公共管理流动站;中国财政学会;
【分类号】：F812.42;D922.22
本文编号：2204925
[Abstract]:The modernization of tax administration is a fine elaboration of the modernization of tax revenue. Comprehensively and effectively promoting the modernization of tax governance is an important carrier and strategic breakthrough to realize the modernization of national governance system and governance ability of our country. In this paper, the scientific connotation of the modernization of tax administration is comprehensively interpreted through the conclusions of "three is" and "three noes", and the emphasis is placed on the tax law and system. Personnel and other aspects have analyzed many practical problems that are not conducive to the modernization of tax administration, and put forward the modern tax governance concept of strengthening good governance, the rule of law, and the "trinity" of governance together. It is necessary to plan a systematic reform path which combines key points with comprehensive promotion, accelerate the process of tax administration and legalization, and make great efforts to train tax talents with modern literacy, and so on.
【作者单位】： 复旦大学公共管理流动站;中国财政学会;
【分类号】：F812.42;D922.22
【参考文献】
相关重要报纸文章 前1条
1 国家税务总局税收科学研究所所长 李万甫;[N];中国税务报;2014年
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