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正在推进中的我国税收现代化呼唤着税收理论的现代化,而税收理论的现代化,是对中国特色社会主义税收理论已有成果的完善与发展。本文结合已经取得的一些税收理论成果,梳理三十多年来我国税收理论的发展进程,并就税收理论现代化的方向与一些重要理论问题,阐明了自己的观点。
The taxation modernization in our country is calling for the modernization of taxation theory. The modernization of taxation theory is the perfection and development of the achievements of the socialist taxation theory with Chinese characteristics. Based on some tax theoretical achievements that have been made, this paper combs the development of China’s taxation theory over the past 30 years and expounds its own views on the direction of tax theory modernization and some important theoretical issues.