百年党史中税收制度改革与共同富裕思想的重要互动

On the Interaction between the Tax Reform and the Thought of Common Prosperity in the History of CPC

中国共产党的百年征程中,税收制度改革的实践与共同富裕思想的形成发展相互促进,二者进行了历史性的重要互动。在新民主主义和社会主义革命时期,红色政权对税收制度的改革为共同富裕思想萌芽的产生提供了宝贵营养。改革开放后,我国税收制度进行多轮改革,同时形成了以利税支持贫困地区发展、以税收调节分配和以适应市场经济的税收制度推进共同富裕的思想,税收制度改革为共同富裕思想的形成提供支撑并成为其在实践中的落脚点之一。在中国特色社会主义新时代,应继续通过改革税收制度有效推进共同富裕的实现。

In the centennial journey of the Communist Party of China,the practices of tax system reform and the development of the thought of common prosperity promote each other;the two have had a historic and important interaction.Before the reform and opening up,the reform of tax system by the red regime contributed to the germination of the thought of common prosperity.After the reform and opening up,China's tax system has undergone rounds of reforms.At the same time,it has formed the idea of supporting the development of poor areas with tax incentives,adjusting distribution with taxes,and promoting common prosperity with the tax system adapted to the market economy.The tax system reform supports the formation of the thought of common prosperity and becomes one of its footholds in practice.In the new era of socialism with Chinese characteristics,we should continue to promote common prosperity effectively by reforming the tax system.