新时期减贫实践中推进税收治理现代化的路径优化

The Path Optimization of Promoting the Modernization of Tax Governance in Poverty Reduction Practice in the New Period

建立现代化税收治理体系,提升税收治理能力,是国家治理现代化的应有之义和必然要求,也是新时期减贫实践的强大助推动力。税收治理通过表达与救济机制、财力保障机制、调节和协同机制、征管机制以及宣传引导机制来展现其庶政之为。通过增加税收治理贫困的法律供给,加快税收管理体制改革,完善地方税体系,提升税收治理的协同共治能力。与此同时,还须创新税收征管方式,优化纳税服务,增强以税资政的能力,并做好税收宣传教育工作,善用新媒体,构建多元化税宣矩阵,系统性地建构起发展滞后地区的“输血”和“造血”循环通路,引导其实现自我转型和经济社会可持续发展。

Establishing a modern tax governance system and improving tax governance capabilities are the proper and inevitable requirements of the modernization of national governance,and are also a powerful driving force for poverty reduction in the new era.Tax governance shows its common political behavior through expression and relief mechanism,financial guarantee mechanism,adjustment and coordination mechanism,collection and management mechanism,and publicity and guidance mechanism.By increasing the legal supply of tax governance for poverty control,accelerating the reform of the tax management system,improving the local tax system,and enhancing the collaborative and co-governance capacity of tax governance.At the same time,it is necessary to innovate tax collection and management methods,optimize tax services,enhance the ability to use tax resources,and do a good job in tax publicity and education,make good use of new media,build a diversified tax publicity matrix,and systematically build a development lag The"blood transfusion"and"hematopoietic"circulation pathways in the region guide it to achieve self-transformation and sustainable economic and social development.