新时代贯彻新发展理念的现代财税体制

doi:10.16546/j.cnki.cn43-1510/f.2024.05.001

	新时代贯彻新发展理念的现代财税体制
其他题名	Research on the Contemporary Fiscal and Taxation System Based on Implementation of New Development Concept in the New Era
	王庆; 彭娜; 欧阳希
	2024-10-15
发表期刊	湖南财政经济学院学报
卷号	40 期号:2024 ,40 (05)页码:5-14
摘要	新时代以来我国财税治理贯彻新发展理念，适应社会主要矛盾和经济发展的新变化，发挥财政作为国家治理基础和重要支柱的作用。当然，对于贯彻创新、协调、绿色、开放及共享的新财税理念仍存在诸多挑战，可通过加强财税治理现代化研究、健全现代预算制度、构建现代财政收支制度、完善现代财政管理体制等举措，在财税治理现代化进程中坚定贯彻落实新发展理念，以实现现代财税和谐公平可持续发展。
其他摘要	The modernization of governance for fiscal and taxation in the new era is supposed to abide by the new development con-cept so that it is more in line with the major social contradictions and the new changes in current economic development stage.In this regard,the fiscal system will play a better role as the basis and crucial pillar in national governance.Cer-tainly,there are various challenges confronted in the implementation process,which can be tackled by taking measures as intensifying research on the modernization of fiscal and taxation governance,constructing the fiscal and taxation work&assessment mechanism for enhancing sense of happiness,constructing the modernized budget system for promoting socialist democratic politics,constructing the modernized fiscal revenue and expenditure system for promoting livelihood,constructing the modernized fiscal and taxation management system for promoting balance and perfecting the inter-gov-ernmental fiscal and political relations.The new development concept is supposed to be implemented in the modernization process of fiscal and taxation governance,so as to realize the sustainability,harmony and fair development of contempo-rary fiscal and taxation.
关键词	新时代新发展理念现代财税体制
DOI	10.16546/j.cnki.cn43-1510/f.2024.05.001
URL	查看原文
收录类别	AMI
ISSN	2095-1361
语种	中文
原始文献类型	学术期刊
中图分类号	F812.2
CN号	43-1510/F
文献类型	期刊论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/38397
专题	财税与公共管理学院
作者单位	兰州财经大学财政与税务学院
第一作者单位	兰州财经大学
推荐引用方式 GB/T 7714	王庆,彭娜,欧阳希. 新时代贯彻新发展理念的现代财税体制[J]. 湖南财政经济学院学报,2024,40(2024 ,40 (05)):5-14.
APA	王庆,彭娜,&欧阳希.(2024).新时代贯彻新发展理念的现代财税体制.湖南财政经济学院学报,40(2024 ,40 (05)),5-14.
MLA	王庆,et al."新时代贯彻新发展理念的现代财税体制".湖南财政经济学院学报 40.2024 ,40 (05)(2024):5-14.