建国以来税务系统党的建设研究

发布时间：2018-07-28 09:36

【摘要】：新中国成立后,无论处于经济社会发展的何种时期,中国革命、建设和改革均在中国共产党的领导下取得了举世瞩目的成就。其原因归根结底在于党在领导中国建设和发展社会主义的历程中不断从思想、政治、组织、制度、作风和廉政等方面改进和加强自身建设,永葆党的先进性和纯洁性,从而焕发出强大的号召力、凝聚力、战斗力。由此可见,党的建设是中国革命、建设和改革取得胜利的重要法宝。建国以来,举凡涉及经济社会全局的重大事项,几乎都同财政税收的改革与发展有关。税务部门是重要的经济管理和行政执法部门,队伍大、层级多、分布广,与人民群众接触广泛、联系紧密,是展现党和政府形象的重要窗口,是国家治理体系的重要力量,是国家治理能力现代化建设的重要组成部分。带好这支队伍,抓好党建是重中之重。因此,研究建国以来税务系统党的建设不仅是中国共产党党建研究中的重要微观问题,更有利于税务系统党建理论的继承与发展,提升税务系统党的建设的科学化水平,促进税务系统的工作更有效地服务于五大发展理念和“四个全面”战略布局,具有十分重要的理论意义和现实指导意义。本文的主要创新之处在于从历史沿革的角度综述分析建国以来各时期税务系统党建的基本情况。本文以中国共产党党的建设理论为指导,以“历史研究法”和“史论结合法”为方法,考察建国以来税务系统党的建设历史沿革,着重对建国以来税务系统党的思想建设、组织建设、作风建设、反腐倡廉建设、制度建设等方面进行综述,归纳和总结建国以来税务系统党的建设的启示,进一步分析税务系统党的建设面临的新挑战和“四个全面”战略布局指导下税务系统党建工作的新探索。本文以时间为脉络,以税务系统党的建设内容为线索,力求全面的对税务系统党的建设内容进行总结和归纳。以史为镜、知往鉴今,为当下税务系统全面提升党的建设科学化水平,充分发挥税收的经济职能和社会职能作用,服务“四个全面”战略布局提供借鉴。
[Abstract]:After the founding of New China, no matter what period of economic and social development, China's revolution, construction and reform under the leadership of the Communist Party of China has made remarkable achievements. The reason for this lies in the fact that in the course of leading the construction and development of socialism in China, the Party constantly improves and strengthens its own building in terms of ideology, politics, organization, system, style of work and clean government, so as to always maintain the advanced nature and purity of the Party. Thus coruscating strong appeal, cohesion, combat effectiveness. Thus, the party building is the Chinese revolution, construction and reform to win an important magic weapon. Since the founding of the people's Republic of China, almost all of the major issues related to the overall economic and social situation are related to the reform and development of fiscal and taxation. The tax department is an important department of economic management and administrative law enforcement. It has large ranks, many levels, wide distribution, extensive contact with the masses of the people and close ties. It is an important window for displaying the image of the party and the government, and an important force in the national governance system. It is the important component of the modernization of national governance ability. It is of the utmost importance to take this team well and do a good job in Party building. Therefore, studying the party building in the tax system since the founding of the people's Republic of China is not only an important micro issue in the party building research of the Communist Party of China, but also conducive to the inheritance and development of the party building theory in the tax system and the promotion of the scientific level of the party building in the tax system. It is of great theoretical and practical significance to promote the work of tax system to serve the five development concepts and the "four comprehensive" strategic layout more effectively. The main innovation of this paper is to summarize and analyze the basic situation of the Party building in the tax system in each period since the founding of the people's Republic of China from the angle of historical evolution. Under the guidance of the Party building theory of the Communist Party of China, and by the methods of "Historical Research Law" and "Historical Theory combination Law", this paper examines the historical evolution of the Party's construction in the tax system since the founding of the people's Republic of China, and focuses on the ideological construction of the tax system Party since the founding of the people's Republic of China. Organization construction, style building, anti-corruption construction, system construction and other aspects are summarized, summarized and summed up since the founding of the tax system party building inspiration, This paper further analyzes the new challenges faced by the Party building in the tax system and the new exploration of the Party building in the tax system under the guidance of the "four overall" strategic layout. Taking time as the thread and the content of the tax system Party as the clue, this paper tries to sum up and sum up the content of the tax system party building. Taking the history as the mirror, we can learn from the past and learn from the past so as to promote the scientific level of the Party's construction in an all-round way, to give full play to the economic and social functions of taxation, and to serve the "four comprehensive" strategic layout.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D262.6

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