税收现代化服务中国式现代化:基于国家治理视角的认识

Chinese-Style Modernization Serving by Tax Modernization:A State Governance

党的二十大报告提出以中国式现代化全面推进中华民族伟大复兴,税收现代化服务中国式现代化成为社会主义现代化强国征程中税收工作的主题。本文从国家治理的视角,分析税收现代化服务中国式现代化的逻辑,提出税收现代化服务中国式现代化的新目标、新模式、新对象,并从树立典型范例形成新理念、深化税制改革、实施“金税四期”工程、推出更多税收产品和服务等方面推动税收现代化服务中国式现代化提出了若干建议。

The report of the 20^(th)National Congress of the CPC proposed to comprehensively promote the great rejuvenation of the Chinese nation with Chinese-style modernization,and tax modernization to serve Chinese-style modernization has become the theme of the taxation departments in the journey of building a great modern socialist country.From the perspective of national governance,this paper analyzes the logic of tax modernization serving Chinese-style modernization,studies the new objectives,new modes and new objects of tax modernization serving Chinese-style modernization,and makes several suggestions to promote tax modernization serving Chinese-style modernization in terms of shaping typical demonstrations,deepening taxation reform,implementing Golden Tax IV,and launching more tax-related products and services。