经济与管理2025，Vol.39Issue(1)：1-7,7.
国家治理现代化视角下的税制改革
Tax System Reform from the Perspective of National Governance
摘要
Abstract
As an important system in the national governance system,the tax system is the carrier of tax governance capacity,and the modernization of tax system and tax governance capacity has become the key to the modernization of national governance.As a funda-mental,pillar,and guarantee force of national governance,taxation aims to build a comprehensive,scientific,and effective institution-al system to form appropriate income generation and economic and social regulation capabilities and solidly promote the modernization of national governance.Therefore,starting from the requirements of further advancing the modernization of the national governance system and governance capacity,it is necessary to deepen the reform of China's modern tax system around four aspects:improving the tax sys-tem,optimizing tax policies,improving tax collection and management,and cultivating tax culture.关键词
国家治理/治理体系/治理能力/税制改革Key words
national governance/governance system/governance capability/tax system reform分类
管理科学引用本文复制引用
岳树民,王荔,王庆..国家治理现代化视角下的税制改革[J].经济与管理,2025,39(1):1-7,7.基金项目
国家社科基金重点项目(22AZD017) （22AZD017）
