摘要
新时代国家宏观调控日益精准、有效并且高质量,这反映和体现了新时代党和国家宏观调控能力和水平的日益提升。学界还没有展开新时代历次中央经济工作会议关于财税政策演进的系统研究。为此,本文通过对新时代历年中央经济工作会议财税政策的梳理,科学把握新时代我国宏观调控政策的演进趋势,既可以发现历年财税政策的针对性、准确性和有效性,也可以揭示新时代党中央财税政策所依据的中国特色财政理论的科学性,所有这些都体现了习近平经济思想的实践性、科学性和理论性。本文研究发现:新时代我国财税政策全面贯彻了习近平经济思想,执行效果显著;体现了党对经济工作的全面领导;注重激发市场活力、逆周期和跨周期调节,灵活性、精准性、有效性不断增强。在新时代全面建设社会主义现代化国家新征程中,我国的财税政策必须继续全面贯彻习近平经济思想、加强党的领导和进一步提高财税政策的灵活性、精准性、有效性。
In the new era,the country's macroeconomic regulation is becoming increasingly precise,effective,and of high quality,which reflects and reflects the increasing ability and level of the Party and the country's macroeconomic regulation in the new era.The academic community has not yet carried out systematic research on the evolution of fiscal and taxation policies in the Central Economic Work Conference in the new era.Therefore,by combing the fiscal and tax policies of the Central Economic Work Conference in the new era and scientifically grasping the evolution trend of China's macro-control policies in the new era,this paper can not only find the pertinence,accuracy and effectiveness of fiscal and tax policies in the past years,but also reveal the scientific nature of the financial theory with Chinese characteristics based on the fiscal and tax policies of the Party Central Committee in the new era.All of these reflect the practical,scientific and theoretical nature of Xi Jinping Thought on Economy.In the new journey of building a modern socialist country in an all-round way in the new era,China's fiscal and tax policies must continue to fully implement Xi Jinping Thought on Economy,strengthen the leadership and further improve their flexibility,accuracy and effectiveness.
作者
赵云鹰
李正图
ZHAO Yun-ying;LI Zheng-tu(School of Public Administration,Dongbei University of Finance and Economics,116025;School of Economics and Finance,Shanghai International Studies University,201620)
出处
《上海经济研究》
CSSCI
北大核心
2024年第7期33-43,共11页
Shanghai Journal of Economics
关键词
新时代
中央经济工作会议
财税政策
政策演进
习近平经济思想
New Era
Central Economic Work Conference
Financial and Tax Policies
Policy Evolution
Xi Jinping Thought on Economy
