国际税收2024,Issue(10) :3-9.

税收服务完善高水平对外开放体制机制的思考

Some Reflections on Tax Serving the High-Standard Opening-up Mechanism

邓力平 吴心妮
国际税收2024,Issue(10) :3-9.

税收服务完善高水平对外开放体制机制的思考

Some Reflections on Tax Serving the High-Standard Opening-up Mechanism

邓力平 1吴心妮2
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作者信息

  • 1. 厦门国家会计学院中国特色社会主义财税研究中心
  • 2. 厦门大学经济学院
  • 折叠

摘要

本文在党的二十届三中全会精神指引下讨论税收服务完善高水平对外开放体制机制的问题.对于这一问题,需要从党的二十大报告提出"推进高水平对外开放"到党的二十届三中全会提出"完善高水平对外开放体制机制"的进程中把握税收站位,还需要从党的二十届三中全会提出"构建高水平社会主义市场经济体制"与"完善高水平对外开放体制机制"之间的逻辑联系加深对税收站位的理解.据此,本文提出税收服务完善高水平对外开放体制机制的四点思考.

Abstract

This paper discusses tax serving the high-standard opening-up system and mechanism under the guidance of the spirit of the third plenary session of the 20th Central Committee of the Communist Party of China.For this issue,it is necessary to grasp the tax position from the process of"promoting the high-standard opening-up"to"improving the high-standard opening-up system and mechanism".It is also necessary to deepen the understanding of the tax position from the logical connection between"building a high-standard socialist market economy"and"improving the high-standard opening-up system and mechanism".Based on this,this paper proposes four thoughts on tax serving the high-standard opening-up system and mechanism.

关键词

高水平对外开放体制机制/高水平社会主义市场经济体制/进一步全面深化改革/中国式现代化/税收新站位

Key words

High-standard opening-up system and mechanism/High-standard socialist market economy system/Further deepening reform comprehensively/Chinese modernization/New tax position

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出版年

2024
国际税收
中国国际税收研究会,深圳市国际税收研究会,中国税务杂志社

国际税收

CHSSCD北大核心
影响因子:1.117
ISSN:1006-3056
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