习近平税收理念在福建的孕育与实践
中国经济问题 ›› 2025›› Issue (05): 1-.
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摘要: 习近平经济思想蕴含着十分丰富的税收理念,为新时代中国特色社会主义税收工作提供了基本遵循和行动指南。理论源于实践,在福建工作期间,习近平同志高度重视和直接指导税收工作,形成了丰富的理论思考和实践成果,成为习近平税收理念的源头活水。本文阐释了习近平同志在福建工作期间对税收工作的重要论述和实践探索,从“坚持党的全面领导” “坚持以人民为中心” “服务国家治理” “服务新发展理念” “以数治税” “依法治税与诚信纳税”六个方面系统梳理和归纳了习近平税收理念在福建的孕育与实践。
关键词: 习近平经济思想, 税收理念, 福建
习近平经济思想,
Abstract:
The economic thoughts of Xi Jinping contain rich taxation concepts, providing basic guidelines and action directions for the tax work of socialism with Chinese characteristics in the new era. Theory originates from practice. During his tenure in Fujian, Xi Jinping attached great importance to and directly guided tax work,forming rich theoretical thinking and practical achievements, which became the source of water for Xi Jinping' taxation concepts. This paper explains the important discourses and practical explorations of Xi Jinping during his tenure in Fujian on tax work, and systematically and comprehensively sorts out and summarizes the emergence and practice of Xi Jinping's taxation concepts in Fujian from six aspects: "Adhering to the comprehensive leadership of the Party","Adhering to people-centeredness", "Serving national governance", “Serving the new development concepts, “Taxation based on data, and Taxation in accordance with the law and honest tax payment".
Key words: Xi Jinping' economic thoughts, taxation concepts, Fujian
Xi Jinping' economic thoughts,
国家税务总局福建省税务局、厦门大学联合课题组.
习近平税收理念在福建的孕育与实践 [J]. 中国经济问题, 2025,(05): 1-.
Joint Research Team of the State Taxation Administration of Fujian Province and Xiamen University. [J]. China Economic Studies, 2025, (05): 1-.
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