财税服务国家治理的新定位、新方向与新路径

朱诗柱

关键词：习近平;新时代;财税;国家治理现代化

摘 要：习近平总书记关于新时代财税工作的重要论述，是习近平新时代中国特色社会主义思想的重要组成部分，体现了党对财税工作规律性认识的新高度。为解决现行财税体制中还存在的与完善国家治理“不完全适应”的若干缺陷，实现“建立现代财政制度”的改革目标及其任务，财税制度在国家治理中得到创新性发展，发挥基础性、制度性、保障性作用。这种创新的核心内涵在于：在国家治理新平台上赋予财税功能作用新定位;为服务国家治理的财税体制改革指明新方向;为服务国家治理现代化的财税改革明确新路径。

中图分类号：F810.422文献标志码：A文章编号：1001-2435（2020）02-0019-08

New Orientation，New Direction and New Route of Finance and Taxation in Serving National Governance

- An Analysis of the Important Statements Made by Xi Jinping on Work of Finance and Taxation in the New Era

ZHU Shi-zhu（Party School of State Taxation Administration，Yangzhou Jiangsu 225002，China）

Key words：Xi Jinping;new era;finance and taxation;modernization of national governance

Abstract：The important statements made by General Secretary Xi Jinping on work of finance and taxation in the new era are important components of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era，reflecting a new level of understanding of the Party on the work of finance and taxation and its fundamental roles. To overcome the flaws that hinder the existing financial and taxation system from fully supporting Chinas governance and achieve the reform goal of “establishing a modernized fiscal system”，it is important to facilitate innovation in the finance and taxation system which plays fundamental，institutional and safeguarding roles while improving Chinas ability in governance. The core of innovation are as follows：define the new characteristics of finance and taxation on the new platform of national governance，point the new directions for reform on financial and taxation system to support national governance，and set the routes for financial and taxation reform in modernization of national governance system.

财税工作上涉国计、下关民生，古今中外，概莫能外。中国特色社会主义已进入新时代，社会主要矛盾发生转化，国家改革步也步入“治理改革”新阶段，这些历史性变化对财税运行的基本逻辑提出了新的要求，也为财税改革提供了新课题。为解决现行财税体制中还存在的与完善国家治理“不完全适应”的若干缺陷，实现“建立现代财政制度”的改革目标及其任务，财税制度在国家治理中应得到创新性发展，发挥基础性、制度性、保障性作用。习近平总书记关于财税工作的重要论述从理论与实践、当下与未来、国内与国际相结合、相统筹的战略高度，系统、深刻地回答了这些时代课题，体现了党对财税工作规律性认识的新高度，既有力地推动了新时代的财税改革实践，又深刻地引领着我国财税基础理论的全面创新。……