新时代税收职能作用拓展趋向与助力服务研究

Research on Expanding Trend of Tax Function and Assisting Service in New Era

税收具有组织财政收入和调节监督两个基本的职能。新时代的税收制度,应是国家治理体系构架设计和内容的重要内容。而新时代税收具有的“基础性、支柱性、保障性作用”,标志着在新的经济社会发展起点上,税收职能定位逐步加强、逐渐提升、逐步凸显,尤其是税制变革与完善,税费服务作用功能的发挥。从治理层面、经济视角,高效驱动治理能力现代化,更加需要税收职能作用拓展助力,引入治理决策支撑,以此驱动彰显“助国之治”的有效方式与发展保障。

Taxation has two basic functions of organizing financial revenue and regulating supervision.The modern tax system in the new era should be an important aspect of the structure design and content of the national governance system.The"basic,pillar and guarantee role"of tax revenue in the new era marks the starting point of the new economic and social development,indicating that the functional positioning of tax revenue is gradually strengthened,gradually improved and gradually highlighted,especially inthe reform and improvement of tax system,and the function of tax revenue service.From different governance levels and economic perspectives,it is more necessary to expand the function of tax revenue and introduce the support of governance decision,so as to drive the manifestation of the effective way of"helping the governance of the state"and development guarantee.