Tax Reform Empowers New Quality Productive Forces:Theoretical Basis,Historical Logic and Practical Path
The new quality productive forces is an intrinsic requirement for high-quality economic development and an important support for achieving Chinese-style modernization and common prosperity."To develop the new quality productive forces,we must further deepen reform in an all-round way and form a new type of production relations commensurate with it."Taxation belongs to the category of production relations.Tax reform is an important part of economic system reform and an important catalyst for the generation of new quality productive forces.Based on Marx and Engels'productivity theory and Xi Jinping's economic thought,from the historical perspective of the three industrial revolutions and the perspective of the generation of new quality productive forces,the historical role and generation mechanism of tax reform in empowering productivity are discussed.Based on the basic principle of improving the basic socialist economic system,we propose a practical path for tax reform to empower new quality productive forces from three dimensions:establishing a new national system,building a modern industrial system,and a high-standard market system.Provide new reference for carrying out tax system reform and developing new quality productive forces in the current and future stages.
Tax reformNew quality productive forcesXi Jinping's economic thoughtRelations of production
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