资源配置方式变革中的人民税收

People Taxation: An Analysis from the Perspective of Resource Allocation Reform

回顾中华人民共和国税收70年的发展历程,人民税收始终是其本质属性。税收人民性体现始终与资源配置方式变革相关,并在不同方式下展示特定内涵。今天要在"以人民为中心"的发展思想引领下,把握税收人民性新的表现形式。本文在对资源配置方式变革中人民税收发展及研究回顾的基础上,从新时代社会主义市场经济下税收定位、"党管税收"与人民税收统一、市场税收与"能动税收"协调、税收治理现代化体系成型、大变局下统筹税收站位入手,就"以人民为中心"的社会主义市场经济下税收人民性体现进行阐述。

After reviewing the 70-year development of taxation of the People’s Republic of China, this paper deems that people taxation is the essential property of the PRC’s taxation. The taxation’s distinct affinity to people is always related to the resource allocation reform, and shows specific feature by different reforms. Today, under the guidance of people-centered philosophy of development, we should grasp the new manifestations of people taxation. On the basis of reviewing the development and research of people taxation in resource allocation reform, the paper expounds embodiments of people taxation under peoplecentered socialist market economy from five aspects. That is, the tax orientation under the socialist market economy in the new era, the unification of the Party supervising taxation and people-oriented taxation, the coordination of market taxation and positive taxation, the modernization of tax governance system and the function of taxation in both internal and external situations.