中国共产党百年财税治理的演进逻辑、基本向度与当代价值

The Evolutionary Logic,Basic Direction and Contemporary Value of the Chinese Communist Party's Century of Financial and Tax Governance

中国共产党成立一百年来,财税治理方略历经了多阶段路向演化。新民主主义革命时期,以战时型财税"救国难"。中华人民共和国成立后,以建设型财税"固国本"。改革开放后,又以公共型财税"求富裕"。新时代,以现代型财税"谋复兴"。百年征程中,中国共产党财税治理的演进逻辑在于,以"为中国人民谋幸福,为中华民族谋复兴"为逻辑起点,以革命、建设、调控与治理的因时进阶为逻辑进路,以达成全面建设社会主义现代化强国的逻辑目标。动态演变路程中,实事求是的思想之向、一元统揽的领导之向、以民为本的价值之向,又构成静态的基本向度贯以始终。正是如此,中国共产党方能攻坚克难、开拓前进,完成各阶段的历史任务。以史为鉴,未来中国共产党的财税治理需要应对新矛盾,促进人民生活美好化。发展新业态,避免财税风险化。统筹新关系,推进财税关系和谐化。

Over the past one hundred years since the founding of the Communist Party of China,the fiscal governance strategy has undergone a multi-stage evolution in the road.During the period of the New Democratic Revolution,wartime taxation was used to“save the country”.After the founding of the People's Republic of China,the construction-oriented fiscal policy was adopted to“strengthen the foundation of the country”.After the reform and opening up,public taxation was used to“seek affluence”.In the new era,modern taxation is used to“seek rejuvenation”.During its 100-year journey,the evolutionary logic of the CPC's fiscal governance lies in the logical starting point of“seeking happiness for the Chinese people and rejuvenation for the Chinese nation”and the logical progression of revolution,construction,regulation and governance from time to time to achieve the logical goal of building a strong socialist modern state.In the dynamic evolution,the ideological direction of seeking truth from facts,the leadership direction of unity,and the value direction of putting the people first constitute the basic static direction.It is precisely for this reason that the CPC has been able to overcome difficulties,forge ahead and complete its historical tasks at various stages.Drawing on the historical experience of fiscal governance,the future fiscal governance of the CPC needs to deal with new contradictions and promote the betterment of people's lives.Develop new business models and avoid risking fiscal resources.Coordinate new relations and promote harmonization of fiscal and tax relations.