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