健全完善新时代现代化税收制度的认识与思考

The Thinking of Improving China's Tax System Modernization in the New Era

党的二十大报告从战略和全局的高度,明确提出要优化税制结构、加大税收政策调节力度的要求,再次表明税收制度建设作为财税体制建设的重要内容,关乎国家治理体系和治理能力现代化建设的全局。健全完善现代化税收制度,要充分认识到其在推进中国式现代化、实现共同富裕、构建新发展格局中的重要意义,准确把握党的全面领导、适应性、税收法定、人民至上、统筹发展和安全等原则要求,细化完善优化税制结构、提升税收法制化建设水平、推进以数治税、完善监管机制、支持绿色发展、助力共同富裕以及参与全球治理等现代化税收制度建设内容,在税收现代化服务中国式现代化的新征程上推动税收现代化转型升级。

From a strategic and overall perspective,The report of the 20th National Congress of the Communist Party of China puts forward the requirement to optimize the structure of the tax system and increase the regulation of tax policies,demonstrating that the construction of the tax system,as an important element of the construction of the fiscal and taxation system,is related to the overall situation of the modernization of the national governance system and governance capacity.To improve China's tax system modernization,it is necessary to fully understand its significance in promoting Chinese modernization,realizing common prosperity and building a new development pattern,to accurately grasp the requirements of the principles of the Communist Party's overall leadership,adaptability,statutory taxation,people's supremacy and coordination of development and security,and to refine and optimize the structure of the taxation system,enhance the level of legalized taxation construction,promote data-based taxation,improve the regulatory mechanism,support green development,contribute to common prosperity and participate in global governance,and promote the transformation and upgrading of taxation modernization to serve Chinese modernization.