“双碳”战略融入“纳税申报与筹划”课程思政教学的多维向度研究

A Multi-Dimensional Study on the Integration of the Dual-Carbon Strategy into the Ideological and Political Teaching of Tax Declaration and Planning

随着全球环境问题层出不穷,生态文明建设成为我国治国理政的重中之重,“双碳”战略也随之出台。税收秉承“取之于民、用之于民”的原则,为集中力量办大事提供物质保障,是国家宏观调控和战略调整的重要手段。从理念更新、制度优化和实践运行三个向度将“双碳”战略融入“纳税申报与筹划”课程思政教学设计。

With the continuous emergence of global environmental problems,the construction of ecological civilization has become the top priority of my country s state governance,and the dual-carbon strategy has also been introduced.Taxation adheres to the spirit of“taking from the people and using them for the people”,providing material guarantees for concentrating efforts on major affairs,and is an important means of national macro-control and strategic adjustment.This paper integrates the dual-carbon strategy into the ideological and political teaching design of Tax Declaration and Planning from concept update,system optimization and practical operation.