国家税收治理与现代税收制度构建探究

On the Construction of National Tax Administration and Modern Tax System in China

国家治理体系下,税收代表着物质基础,税收制度代表着国家税收治理的工作效能。经济新常态背景下,缺乏现代化税收制度,就难以实现税收治理的现代化,无法彰显国家治理的现代化发展路径。作为构建国家治理体系、彰显国家现代化治理能力的重要条件,深化财税体制改革至关重要,需要全面认清国家治理视域下的税收本质与功能,进而通过解读税收治理的作用价值,构建现代化税收制度,推动我国财税体制的改革发展。

Based on the state governance system, taxation represents the material basis, and the tax system represents the effectiveness of the state tax administration. Under the new economic background, the lack of modern tax system, it is difficult to achieve the modernization of tax administration, can not highlight the modernization of national governance path. It is very important to deepen the reform and development of the fiscal and taxation system, and it is necessary to fully understand the nature and function of taxation in the view of state governance, and then through the interpretation of the value of taxation, the construction of modernization is the important condition of the national governance system, Tax system, and promote the reform and development of China＇s fiscal and taxation system.