以税制改革推进政治发展:中国政治发展的新路径

发布时间：2018-03-19 06:14

本文选题：税收　切入点：税制改革　出处：《行政论坛》2017年04期 　论文类型：期刊论文

【摘要】：税收因国家存在而产生,本应成为国家政治生活中的重大问题。然而,新中国成立以来,税收经历了由新中国成立初期作为政治斗争的工具、计划经济时代的长期"缺席"到改革开放以来政治属性逐渐回归的变迁过程。党的十八大以来,为适应经济社会发展的新要求,中国才真正开启了以税制改革推进政治发展的新时代。以税制改革推进政治发展,这不仅意味着执政党对于税收政治属性的认识不断深化,而且标志着中国正在逐步走向税收国家,进而实现政治发展路径的创造性转换,逐步走上了以税制改革推动民主法治进程、实现政府有效治理、维护社会公平正义而促进政治发展的新征程。认识和揭示中国政治发展的这个新路径,对于深度把握中国政治发展的规律和未来走向有着极为重要的意义。
[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.

【作者单位】：武汉大学政治文明与政治发展研究中心;武汉大学政治与公共管理学院;海南大学马克思主义学院;海南大学政治与公共管理学院;
【基金】：国家社会科学基金重点项目“中国特色社会主义政治发展道路的理论、路径和机制研究”(12AZZ001)
【分类号】：D61;F812.42

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