关键词: 习近平经济思想, 中国式现代化, 高质量发展, 税务实践, 效能税务

Abstract: In 2025, the National Tax Work Conference proposed “insisting on integrity and innovation, strengthening fundamentals, and promoting the steady and far-reaching development of tax practices with Chinese modernization,”which enriched the new strategic theme for tax work. Under the guidance of Xi Jinping's economic thought, understanding this new main thread requires both grasping the latest theoretical advancement of“one overarching consensus and five essential coordinations”and comprehending the series of high standards and high-level requirements centered on high-quality development.“Upholding fundamental principles and breaking new ground”represents the essential characteristic of the new main thread in tax practice. It should be elaborated through four dimensions: from fundamental institutions to national governance, from institutional strengths to governance effectiveness, from governance effectiveness to tax efficacy, and through continuous advancement and enhancement, to explain the theoretical foundations and practical pathways of performance-oriented taxation.“Consolidating the foundation”constitutes the key support for implementing the new main thread of tax practice. It entails a profound understanding of the seven interrelated pairs within performance-oriented taxation: economy and taxation, legal fairness and development efficiency, overall interests and local interests, tax governance based on the law and tax tasks, law-based tax collection and administration and tax service, tax governance based on data and tax consultation for government, and strict tax governance and strict team management.“Pursuing steady and long-term progress”embodies the contemporary requirement of the new main thread in taxation work. On the new journey, China's taxation sector must continuously elevate its position, always focusing on its primary business. It should not only promote its own steady and long-term development, but also make taxation contributions to help the Chinese economic ship sail through the wind and waves and achieve steady and long-term progress.

Key words: Xi Jinping's Economic Thought, Chinese modernization, high-quality development, tax practice, tax efficacy