新时代的税收:平台提升、功能拓展及理论创新

Taxation in the New Era:Platform Promotion,Functional Development and Theoretical Innovation

中共十八大以来,习近平总书记基于对税收运行基本规律的深刻把握和推进国家治理现代化的战略需要,将税收运行活动的范围提升到超越经济领域的国家治理新平台,将税收的职能作用拓展到在国家治理总平台上承担超越经济职能的新使命,从而在税收本质、属性和职能、作用等基本问题上实现了对传统财税理论的重大创新。文章全面分析了这些创新的内在机理。

Since the 18th National Congress of the Communist Party of China,Secretary General Xi Jinping,based on his profound grasp of the basic laws of tax operation and the strategic need to promote the modernization of national governance,has promoted the scope of tax operating activities to a new platform of national governance beyond the economic field,and expanded the function of tax revenue to the new mission of surpassing the economic functions on the general platform of national governance,which has achieved the significant innovation to the traditional finance and taxation theory in such basic aspects as the essence,attribute and function of the tax revenue.This paper makes a comprehensive analysis on the internal mechanism of these innovations.