摘要
党的十九大报告对我国社会主要矛盾转化的判断,是中国特色社会主义进入新时代的依据。税收工作要以习近平新时代中国特色社会主义思想为指导,按照加快建立现代财政制度的要求,从全面落实税收法定原则、优化税制结构、建立现代复合税制体系、健全地方税体系和建立现代税收征管体制等方面深化改革。
Judgement of the evolution of the principal contradiction in Chinese society by the 19th CPC National Congress report marked a critical moment as socialism with Chinese characteristics has entered the new era. Taxation must be guided by Xi Jinping Thought on Socialism with Chinese Characteristics for the New Era according to the requirement of the creation of a modern public finance system. A comprehensive taxation system will be established to ensure the implementation of the ＂tax governance by law＂ principle. Reforms will be deepened in optimizing the tax system structure, building the multiple tax system, improving the local tax system and modernizing the tax collection and administrative systems.
出处
《税务研究》
CSSCI
北大核心
2018年第2期12-18,共7页
关键词
中国特色社会主义
社会主要矛盾
税制改革
税收法定
税制结构
Socialism with Chinese Characteristics
Principal contradiction in Chinese society
Tax system reform
Tax governance by law
Tax system structure
