论我国税收征管理论体系建设的推进

On the Promoting the New Theories of Tax Collection and Management in China

每个哲学社会学科都要有成体系的学科理论和概念,税收学科的建设也不例外。本文在分析我国税收征管理论体系建设的必要性和可行性的基础上,结合我国多年来税收理论的探索和丰富的税收实践经验,提出我国税收征管理论体系相对成熟的框架和主要内容,并提出应继续推进税收征管理论体系的建设,为提高学术原创能力、实现税收征管现代化、建成高水平税收学科体系和话语体系提供更强有力的理论支撑。

Systematic discipline theories and concepts are necessary for every philosophy and social discipline,and the construction of tax discipline is no exception.Based on the analysis of the necessity and feasibility of the construction of China's tax collection and management theoretical system,combined with the exploration of China's tax theory and rich tax practical experience for many years,this paper puts forward the relatively mature framework and main contents of the system.China should continue to promote the construction of tax collection and management theoretical system,in order to provide stronger theoretical support for improving the ability of academic originality,realizing the modernization of tax collection and management,and building a high-level tax discipline system and discourse system.