用“五大发展理念”指导税收工作实践

发布时间：2018-05-19 01:25

本文选题：“五大发展理念” + 税收改革　；参考：《税务研究》2017年04期

【摘要】：在党的十八届五中全会上,习近平总书记系统论述了"五大发展理念",强调要实现创新发展、协调发展、绿色发展、开放发展、共享发展。这是我们党认识和把握经济社会发展规律的新飞跃,极大地丰富和发展了中国特色社会主义理论体系。贯彻落实"五大发展理念",必将促进我国经济社会发展的深刻变革。税收工作是党和国家经济工作的重要方面,是国家取得财政收入的主要来源,是政府调控经济、调节收入分配的重要手段,在全面建成小康社会、实现"两个一百年"奋斗目标中有着保障性、支持性、服务性的重要作用。在经济新常态下,税收工作也面临着税源调整、税收收入与财政支出矛盾加大、地方税体系建设滞后以及税务系统内部建设等一系列新问题。要实现税收事业的新突破、新发展,应以"五大发展理念"为指导,进一步深化税收改革,解决好发展的方向、路径和重点等问题,推进富有中国特色的税收治理体系建设。本文试图通过对"五大发展理念"的认识,分析研究税收工作中存在的问题,提出相应的对策和建议。
[Abstract]:At the Fifth Plenary session of the 18th CPC Central Committee, General Secretary Xi Jinping systematically expounded the "five Great Development Concepts", emphasizing the realization of innovative development, coordinated development, green development, open development and shared development. This is a new leap for our Party to understand and grasp the laws of economic and social development, and has greatly enriched and developed the theoretical system of socialism with Chinese characteristics. The implementation of the "five Development Concepts" will surely promote the profound changes in China's economic and social development. The tax work is an important aspect of the economic work of the Party and the state, is the main source of the national financial revenue, is an important means for the government to regulate the economy and regulate the income distribution, and to build a well-off society in an all-round way. Realizing the goal of "two hundred years" plays an important role in ensuring, supporting and serving. Under the new normal state of economy, the tax work is also faced with a series of new problems, such as the adjustment of tax sources, the contradiction between tax revenue and fiscal expenditure, the lagging of the construction of local tax system and the internal construction of tax system, etc. In order to realize the new breakthrough and new development of the tax enterprise, we should further deepen the tax reform, solve the problems of the direction, path and key points of the development, and promote the construction of the tax administration system with Chinese characteristics under the guidance of the "five major development concepts". This paper attempts to analyze and study the problems existing in the tax work through the understanding of the "five development concepts", and puts forward the corresponding countermeasures and suggestions.
【作者单位】：国家税务总局督察内审司;
【分类号】：F812.42

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