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从党的十六届三中全会科学发展观的提出到党的十六届五中全会审议通过的“十一五”规划对科学发展观的全面落实,昭示着我国发展模式的嬗变。如何适时调整完善税收理念和工作思路,在税收工作中全面落实科学发展观的各项要求,为“实现经济社会和人的全面发展”提供必要支持成为当前税收理论界与实践部门亟待解决的一个重要问题。本文从科学发展观的基本要求入手,对税收理念的转变、完善路径以及今后税收工作应重点关注的几个方面进行了论述。
From the proposal of scientific outlook on development of the Third Plenary Session of the 16th CPC Central Committee to the full implementation of the Scientific Outlook on Development in the 11th Five-Year Plan reviewed and approved by the Fifth Plenary Session of the 16th CPC Central Committee, which shows the evolution of the development model in our country. How to timely adjust and perfect the tax concept and work train of thought, fully implement the requirements of the scientific development concept in the tax work and provide the necessary support for “realizing the economic, social and all-round development of mankind” becomes one of the most urgent problems to be solved by tax theory and practice departments important question. This article starts with the basic requirements of the scientific concept of development, and discusses the changes of tax philosophy, the path of perfection and the key points that should be paid attention to in the future taxation work.