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中国税收政策报告(2022~2023)

书 名: 中国税收政策报告(2022~2023)
英 文 名: ANNUAL REPORT ON TAX POLICY OF CHINA (2022-2023)
作 者:  刘尚希 邢丽
I S B N: 978-7-5228-1453-7
丛 书 名: 税收蓝皮书 订阅
关 键 词:  税收政策 退税减税降费 新发展理念 经济数字化 经济金融化
出版日期: 2023-03-01

中文摘要

本报告在总结2021年税收政策的同时,对2022年的税收政策和税收收入进行了展望,并以“创新、协调、绿色、开放、共享”为主线,对党的十八大以来贯彻落实新发展理念的税制改革历程进行了系统回顾,在研判当前尚存挑战的基础上提出对未来的改革建议。

2021年既是“十四五”规划的开局之年,也是推进经济复苏和高质量发展的关键一年。由于经济恢复增长以及2020年的低基数,2021年税收收入同比增长11.9%。减税降费政策共计为市场主体减负1.1万亿元,小口径宏观税负下降至15.0%,为2012年以来的历史最低点。同时,我国持续推进税收立法,深入参与国际税收规则制定,积极推进税制改革进程。2022年,我国实施了以退税、减税、降费和缓缴税费为主的新的组合式税费支持政策,聚焦制造业高质量发展、中小微企业减负纾困和科技创新,有效稳定了企业预期、巩固了经济基本盘。

党的十八大以来,我国在一系列的税制改革中充分体现了“创新、协调、绿色、开放、共享”的发展理念,有效地助力了经济社会的转型升级和新发展格局的构建。第一,新一轮税制改革完善了激励创新的税收政策,有力地激发了市场主体的创新活力,提高了创新质量。第二,增值税扩大税基、简并税率和留抵退税等一系列改革,进一步发挥了税收中性对市场资源配置和经济协调发展的作用。第三,《中华人民共和国环境保护税法》、绿色低碳激励政策的实施在促进生态环境改善、资源节约集约利用、减缓碳排放增长等方面取得了积极成效。第四,中国对外贸易体量持续扩大、利用外资规模和质量不断提升,大国税收在推动更高水平对外开放中取得了显著成效。第五,公平竞争的税收环境和成果共享的分配调节手段,助力“蛋糕”不断做大分好。未来,要进一步创新税收政策手段、系统性构建创新友好型税制;继续深化增值税改革,促进协调发展;推动建设以减污降碳协同增效为目标,从降碳、减污、资源保护三个方向着力的绿色税制体系;基于全球化视角和国际竞争新趋势,不断完善我国税制,提高其对外开放水平;构建公平税制,促进公平征管,发挥税收公平对促进共享发展和社会公平正义的积极作用。第六,为适应经济数字化和经济金融化的发展趋势,应以降低不确定性和打造柔性税制为着眼点,进行税收要素再设计,用新发展理念赋能整体税制改革。

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