用“五大发展理念”指导税收工作实践

Tax Practice under the Guidance of the Five Development Concepts

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。

Xi Jinping, General Secretary of the CPC Central Committee discussed systematically the Five Development Concepts （i.e., innovative development, coordinated development, green development, open development and shared development） at the Fifth Plenary Session of the Eighteenth National Committee of the Communist Party of China, emphasizing the need to achieve innovative development, coordinated development, given development, open development and shared development. This is a new leap in the party＇s understanding and grasp of the law of economic and social development, greatly enriching and developing the theoretical system of socialism with Chinese characteristics. Implementing the ＂Five Development Concepts＂ will surely promote the profound changes in China＇s economic and social development. The taxation work is an important aspect of the party and the country＇s economic work. It is the main source of the country＇s fiscal revenue. It is an important means for the government to regulate the economy and regulate the distribution of income. It plays an important guaranteeable, supportive and serviceable role in the comprehensive construction of a well-off society and achieving the goal of ＂two hundred years＂. Under the new economic conditions, the taxation work is also faced with a series of new problems such as the adjustment of tax source, the contradiction between tax revenue and fiscal expenditure, the lag of local tax system construction and the internal construction of tax system. To achieve the new breakthrough and development in the cause of taxation, the Five Development Concepts should be based on to deepen the tax reform further, to solve the development direction, the development path and the development key and other, and to promote the construction of tax governance system with Chinese characteristics. This paper attempts to analyze the problems existing in the taxation work through the understanding of the Five Development Concepts. The paper puts forward some countermeasures and suggestions accordingly.