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在2013年召开的党的十八届三中全会上,第一次将财政问题上升到“国家治理的基础和重要支柱”的高度,并将财税体制改革作为全面深化改革的重要抓手和突破口。因此,正确认识财税法的定位、功能及其重要性是当前我们所应关注的问题。它不仅仅是一个基础理论问题,更应该成为对实践具有深刻直接的指导作用的力量。我们应当学习国家领导人的大视野、大胸怀、大格局,站在国家治理现代化的高度,准确认识财税法的定位、功能和重要性,促进财税法的大发展,推动财税法的大进步。
At the Third Plenary Session of the 18th CPC Central Committee held in 2013, the fiscal issue was raised for the first time to the height of “the basis and important pillar of state governance” and the reform of the fiscal and taxation system as an important starting point for the overall deepening of the reform And a breakthrough. Therefore, a correct understanding of the position, function and importance of the tax law is the current issue that we should pay attention to. It is not only a basic theoretical issue, but also a force that has a profound and direct guiding role in practice. We should learn from the great vision, big-mindedness and big pattern of the national leaders, stand at the height of the country’s modernization of governance, accurately understand the position, function and importance of the fiscal and tax laws, promote the great development of the fiscal and tax laws, and promote the great progress of the fiscal and tax laws.