Abstract: The Report to the 20th CPC National Congress has provided us with basic compliance in upholding and improving the basic socialist economic system in the new journeyGuided by the spirit of the 20th CPC National Congress，this paper studies it from six aspectsThe first is strengthening high confidence on the basic economic system in the persistent exploration of socialist economic systemThe second is grasping the direction of the basic economic system under the guidance of adapting Marxism to the Chinese context and the needs of the timesThe third is committing to letting the basic economic system play an important role in the process of Chinese modernizationThe fourth is showing the institutional advantages in the unity of the fundamental political system and the basic economic systemThe fifth is highlighting the supporting role of the basic economic system in promoting highquality developmentThe sixth is reflecting the requirements of the basic economic system in the research of fiscal and tax theory with Chinese characteristics

Key words: basic economic system, ownership system, distribution system, socialist market economy

摘要： 党的二十大报告为坚持和完善社会主义基本经济制度提供了基本遵循。本文认真学习党的二十大精神，从六个方面对此展开研究：一是在对社会主义道路的执着探索中坚定对基本经济制度的高度自信；二是在中国化时代化的马克思主义指引下把握基本经济制度的发展方向；三是在中国式现代化新征程上发挥基本经济制度的重要支柱作用；四是在根本政治制度与基本经济制度的统一中形成制度优势合力；五是在着力推动高质量发展中凸显基本经济制度的支撑作用；六是在中国特色社会主义财税理论研究中必须体现基本经济制度的时代要求。

关键词: 基本经济制度, 所有制制度, 分配制度, 社会主义市场经济体制