摘要
"探索海峡两岸融合发展新路"是习近平新时代中国特色社会主义思想在海峡两岸关系领域的具体运用,是"以人民为中心"的发展思想在对台工作中的生动实践。在"以人民为中心"的发展思想指引下,把握探索两岸融合发展新路的深刻内涵,尝试用中国特色人民税收观来把握税收支持两岸融合发展新路的意义与路径,并对探索两岸融合发展新路的税收支持体系建设提出相关政策建议。
"Exploring the new road of cross-strait integration and development " is the concrete application of Xi Jinping’s thought on socialism with the Chinese characteristics in the field of cross-strait relations and the vivid practice of the "People-Centered" development thought in Taiwan work. Under the guidance of the "People-Centered" development thought, the article grasps the profound connotation of exploring the new road of cross-strait integration and development, tries to use the notion of people taxation with Chinese characteristics to grasp the significance and path of taxation serving the new road of cross-strait integration and development, and puts forward policies on the construction of tax support system for exploring the new road of cross-strait integration and development.
作者
邓力平
陈斌
DENG Liping;CHEN Bin(School of Economics,Xiamen University,Xiamen 361005,China;Xiamen National Accounting Institute,Xiamen 361005,China)
出处
《经济与管理评论》
CSSCI
北大核心
2019年第6期93-101,共9页
Review of Economy and Management
基金
国家社会科学基金项目“新时代减税降费与财政可持续性研究”(19BJL027)
关键词
“以人民为中心”的发展思想
两岸融合发展新路
税收支持体系
The "People-Centered" development thought
The new road of cross-strait integration and development
Tax support system