论文部分内容阅读
党的十五大提出“科教兴国”战略,并要求在各项具体工作中贯彻落实。作为为国聚财的税务部门,落实这一战略的核心则是“科教兴税”。然而,人们住往只强调依靠科学和教育来实现经济的可持续发展和税收收入的可持续增长,而忽略了其本质上所蕴含着的“税兴科教”的含义。根据国际经验,结合我国国情,笔者认为,只有强调“税兴科教”,才能真正实现“科教兴税”。因为“税兴科教”是“科教兴税”的内在要求,也是实现“科教兴税”的根本途径。如果没有科学和教育的振兴和发达,“科教兴税”就会成为一句空话;而“科教兴税”又是实现“税必科教”的经济基
The 15th National Party Congress put forward the strategy of “rejuvenating the country through science and education” and demanded that it be implemented in all concrete tasks. As a tax department that collects money for the country, the core of implementing this strategy is “taxation of education through science and education”. However, people tend to rely only on science and education to achieve sustainable economic growth and sustainable tax revenue growth, while ignoring the essence of “taxing education and science”. According to international experience and China’s national conditions, the author believes that only by “taxing science and education” can we truly realize the “tax on science and education”. Because “taxing science and education” is the inherent requirement of “taxing education through science and education”, it is also the fundamental way to realize “taxing education through science and education”. Without the revitalization and development of science and education, “taxation of education through science and education” will become an empty phrase; and “taxation by science and education” is another economic foundation for the realization of “tax-science education”