当代财经 ›› 2020, Vol. 0 ›› Issue (5): 26-34.

• 公共经济与管理 • 上一篇    下一篇

经济税收观及其拓展与中国特色税收宣传月

邓力平   

  1. 厦门大学 经济学院,福建 厦门 361005
  • 收稿日期:2020-04-05 修回日期:2020-04-15 出版日期:2020-05-15 发布日期:2020-12-11
  • 作者简介:邓力平,厦门大学教授,博士生导师,厦门国家会计学院教授,联系方式dlp@xnai.edu.cn,主要从事财税理论与政策研究。

The Viewpoint of Economy and Taxation and Its Expansion: Tax Awareness Month with Chinese Characteristics

DENG Li-ping   

  1. Xiamen University, Xiamen 361005, China
  • Received:2020-04-05 Revised:2020-04-15 Online:2020-05-15 Published:2020-12-11

摘要: 税收宣传月是中国特色社会主义税收实践的产物,其一路实践和主题沿革都可以用中国特色经济税收观及其拓展来把握。在简要回顾经济税收观及其拓展的基本内涵的基础上,依此框架解读历年来的税收宣传月主题与实践所展现的经济、社会、政治与税收的相互关系,尤其强调新时代中国税务铁军的重要贡献。最后,对税收宣传月的定位把握和未来发展提出了四个方面的建议。

关键词: 税收宣传月, 经济税收观, 税收职能, 中国特色

Abstract: The Tax Awareness Month is the product of socialist tax practice with Chinese characteristics. Its practice and evolution of the theme can be understood in the viewpoint and its expansion of the interaction between economy and taxation. Based on a brief review of the basic connotation of the viewpoint and its expansion, this paper interprets the interrelation among economy, society, politics and taxation revealed by the themes and practices of the Tax Awareness Month over the years, with the emphasis on the important contribution of China's strong tax staff in the new era. Finally, the paper puts forward some suggestions from four aspects on the positioning and future development of the Tax Awareness Month.

Key words: the Tax Awareness Month, the viewpoint of economy and taxation, tax function, Chinese characteristics

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