摘要
构建全国统一大市场,是以习近平同志为核心的党中央从全局和战略高度作出的重大决策。税收作为宏观调控的重要手段,在全国统一大市场建设中发挥着重要作用。本文在相关文献研究的基础上,分析税收促进全国统一大市场建设的有益举措和不足之处,从加强制度稳定性、政策协调性、治理规范性、数据增值性四方面,提出税收促进加快建设全国统一大市场的思路与对策,以期促进要素资源在更大范围畅通流动、发挥我国超大规模市场优势。
Constructing a unified national market is a major decision made by the Party Central Committee with Comrade XI Jinping as its core from an overall and strategic perspective.As an important means of macro-control,taxation plays an important role in the construction of a unified national market.Based on relevant research literatures,this paper analyzes the beneficial measures and deficiencies of taxation in promoting the construction of a unified national market.From four aspects of strengthening the stability,policy coordination,governance standardization,and data value-added,it puts forward ideas and countermeasures for taxation to promote the accelerated construction of a unified national market,in order to facilitate the smooth flow of factor resources on a larger scale and give play to China's super-large market advantages.
出处
《国际税收》
CSSCI
北大核心
2024年第11期11-19,共9页
International Taxation In China
关键词
全国统一大市场
税收法定
税收公平
涉税政策
税收征管
税收大数据
Unified national market
Tax statutory
Tax fairness
Tax policy
Tax collection and administration
Tax big data