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本文认为,陕甘宁边区的“钱袋子”民主实践,是一笔由千千万万民众用鲜血和生命换来的精神财富,是当代中国实现税收治理现代化,彻底走上现代税收治理大道不容忽视的宝贵财富。其现实启示与借鉴在于:保障民众基本权利是优良财税治理的终极目的,财税治理的根本在于主权,公正决定着财税治理的基本结构,人道昭示着优良财税治理的价值导向,自由是衡量财税治理优劣的重要标准,法治是优良财税治理的基本要求,民主是优良税收治理的核心要件,宪政是优良财税治理的根本保障,监督机制是优良财税治理不可或缺的基础,纳税人利益表达机制是优良财税治理的必要前提。
This paper argues that the practice of “moneybag” in the Shaanxi-Gansu-Ningxia Border Region is a spiritual asset exchanged by thousands of people with blood and lives, that is, to modernize tax administration in contemporary China and embark on modern tax administration Boulevard can not be ignored precious wealth. Its realistic enlightenment and reference lies in: Protecting the basic rights of the people is the ultimate goal of good fiscal and taxation governance. The fundamental of fiscal and taxation governance lies in the sovereignty and fairness, which determines the basic structure of fiscal and taxation governance. Humanity shows the value orientation of good fiscal and taxation governance. Democracy is a key element of good tax administration. Constitutionalism is the fundamental guarantee of good tax administration. Supervisory mechanism is an indispensable basis for good fiscal and taxation governance. Taxpayers’ interest expression mechanism Is an essential prerequisite for good fiscal management.