中国区域税收发展报告(2024)
中文摘要
2022年,国内外存在诸多不稳定性、不确定性因素,形势更趋复杂严峻。2022年,中国税收收入实现180885.81亿元,较上年减少7851.80亿元,同比下降4.2%,较上年下降17.9个百分点。东、中、西部税收增速均呈不同程度的下降,但是下降程度不同,东部下降程度大,直接导致全国税收收入下降。2022年全国宏观税负为15.0%,较上年下降1.6个百分点;各区域宏观税负均较上年呈现出不同程度的下降。
2023年是全面贯彻党的二十大精神的开局之年,是疫情防控转段后经济恢复发展的一年。各地区各部门全面贯彻落实党的二十大和二十届二中全会精神,按照党中央、国务院决策部署,坚持稳中求进工作总基调,完整、准确、全面贯彻新发展理念,加快构建新发展格局,着力推动高质量发展,全面建设社会主义现代化国家迈出坚实步伐。2023年,国内生产总值实现1250948亿元,比上年增长4.0%。中国税收收入实现196664.67亿元,较上年增加15767.79亿元,同比增长8.7%。其中,东部地区实现税收收入128373.06亿元,较上年增加8423.05亿元,同比增长7.0%,占全部税收收入的65.3%;中部地区实现税收收入33589.42亿元,较上年增加3035.05亿元,同比增长9.9%,占全部税收收入的17.1%;西部地区实现税收收入34702.19亿元,较上年增加4309.69亿元,同比增长14.2%,占全部税收收入的17.6%。2023年全国宏观税负为15.7%。其中,东部区域宏观税负18.8%;中部区域宏观税负11.2%;西部区域宏观税负12.9%。2023年,东、中、西部区域税收协调系数分别为1.1982、0.7155和0.8186。
我国东中西部区域经济发展差距一是中西部区域非国有制经济发展明显落后于东部区域,二是中西部区域产业结构落后和产业结构不合理问题比东部区域更加突出,三是生产要素更多地集中流向了东部区域,四是东部区域市场化程度明显高于中西部区域,五是东部区域创新能力明显高于中西部区域。解决东部区域与中西部区域经济发展差距的主要对策建议是:中西部区域必须实施追赶型战略,发挥“后发优势”,从调整中西部区域税收政策、加强自我发展能力、推进制度创新、调整经济结构入手,利用政策优势、自我发展、市场机制和制度创新,实现追赶目标;一是要继续保持宏观税负水平合理稳定,二是要更加注重税收调控的平衡性,三是要加大对战略性产业的税收扶持力度。
>>
文章列表
CommonID:DIR_73235188,ID:15864438,SiteID:14,Type:formerAidText,Code:null,ParentId:0,InnerCode:746242,name:《中国区域税收发展报告(2024)》编委会,ShortName:,SubName:,EnTitle:null,EnShortTitle:null,EnSubTitle:null,Level:0,BookId:15864433,AbstractCH:null,AbstractEN:null,KeyWords:null,EKeyWords:null,SubjectWords:null,LiteratureId:15864437,Fileref:null,OrderFlag:0,IsLeaf:Y,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:null,XmlID:null,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2025-02-13 08:55:08.0,ModifyUser:null,ModifyTime:2025-03-06 13:40:51.0,HitCount:0,ShowType:putong,LogoID:0,PdfID:0,DownCount:0,AuthorInfos:null,BookPublishDate:2024-12-01 00:00:00.0,SearchTitle:《中国区域税收发展报告(2024)》编委会,ISBN:978-7-5228-4566-1,BookTitle:中国区域税收发展报告(2024),BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:《中国区域税收发展报告(2024)》编委会,_RowNo:1
CommonID:DIR_73235189,ID:15864440,SiteID:14,Type:formerAidText,Code:null,ParentId:0,InnerCode:746243,name:主编简介,ShortName:,SubName:,EnTitle:null,EnShortTitle:null,EnSubTitle:null,Level:0,BookId:15864433,AbstractCH:null,AbstractEN:null,KeyWords:null,EKeyWords:null,SubjectWords:null,LiteratureId:15864439,Fileref:null,OrderFlag:0,IsLeaf:Y,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:null,XmlID:null,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2025-02-13 08:55:08.0,ModifyUser:null,ModifyTime:2025-03-06 13:40:51.0,HitCount:0,ShowType:putong,LogoID:0,PdfID:0,DownCount:0,AuthorInfos:null,BookPublishDate:2024-12-01 00:00:00.0,SearchTitle:主编简介,ISBN:978-7-5228-4566-1,BookTitle:中国区域税收发展报告(2024),BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:主编简介,_RowNo:2
CommonID:DIR_73235190,ID:15864442,SiteID:14,Type:formerAidText,Code:null,ParentId:0,InnerCode:746244,name:摘要,ShortName:,SubName:,EnTitle:null,EnShortTitle:null,EnSubTitle:null,Level:0,BookId:15864433,AbstractCH:null,AbstractEN:null,KeyWords:null,EKeyWords:null,SubjectWords:null,LiteratureId:15864441,Fileref:null,OrderFlag:0,IsLeaf:Y,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:null,XmlID:null,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2025-02-13 08:55:08.0,ModifyUser:null,ModifyTime:2025-03-06 13:40:51.0,HitCount:0,ShowType:putong,LogoID:0,PdfID:0,DownCount:0,AuthorInfos:null,BookPublishDate:2024-12-01 00:00:00.0,SearchTitle:摘要,ISBN:978-7-5228-4566-1,BookTitle:中国区域税收发展报告(2024),BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:摘要,_RowNo:3
CommonID:DIR_73235222,ID:15864444,SiteID:14,Type:part,Code:null,ParentId:0,InnerCode:746245,name:Ⅰ 总报告,ShortName:,SubName:,EnTitle:Ⅰ General Report,EnShortTitle:,EnSubTitle:,Level:1,BookId:15864433,AbstractCH:,AbstractEN:,KeyWords:null,EKeyWords:null,SubjectWords:null,LiteratureId:15864443,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:null,XmlID:b120250201X20244004001_001,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2025-02-13 08:55:08.0,ModifyUser:null,ModifyTime:2025-03-06 13:40:51.0,HitCount:0,ShowType:putong,LogoID:0,PdfID:0,DownCount:0,AuthorInfos:null,BookPublishDate:2024-12-01 00:00:00.0,SearchTitle:总报告,ISBN:978-7-5228-4566-1,BookTitle:中国区域税收发展报告(2024),BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:总报告,_RowNo:4
总报告
CommonID:DIR_73235399,ID:15864446,SiteID:14,Type:part,Code:null,ParentId:0,InnerCode:746246,name:Ⅱ 区域篇,ShortName:,SubName:,EnTitle:Ⅱ Regional Reports,EnShortTitle:,EnSubTitle:,Level:1,BookId:15864433,AbstractCH:,AbstractEN:,KeyWords:null,EKeyWords:null,SubjectWords:null,LiteratureId:15864445,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:null,XmlID:b120250201X20244004001_002,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2025-02-13 08:55:09.0,ModifyUser:null,ModifyTime:2025-03-06 13:40:51.0,HitCount:0,ShowType:putong,LogoID:0,PdfID:0,DownCount:0,AuthorInfos:null,BookPublishDate:2024-12-01 00:00:00.0,SearchTitle:区域篇,ISBN:978-7-5228-4566-1,BookTitle:中国区域税收发展报告(2024),BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:区域篇,_RowNo:5
区域篇
CommonID:DIR_73235443,ID:15864448,SiteID:14,Type:part,Code:null,ParentId:0,InnerCode:746247,name:Ⅲ 省域篇,ShortName:,SubName:,EnTitle:Ⅲ Provincial Reports,EnShortTitle:,EnSubTitle:,Level:1,BookId:15864433,AbstractCH:,AbstractEN:,KeyWords:null,EKeyWords:null,SubjectWords:null,LiteratureId:15864447,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:null,XmlID:b120250201X20244004001_003,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2025-02-13 08:55:10.0,ModifyUser:null,ModifyTime:2025-03-06 13:40:51.0,HitCount:0,ShowType:putong,LogoID:0,PdfID:0,DownCount:0,AuthorInfos:null,BookPublishDate:2024-12-01 00:00:00.0,SearchTitle:省域篇,ISBN:978-7-5228-4566-1,BookTitle:中国区域税收发展报告(2024),BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:省域篇,_RowNo:6
省域篇
CommonID:DIR_73235473,ID:15864450,SiteID:14,Type:part,Code:null,ParentId:0,InnerCode:746248,name:Ⅳ 专题篇,ShortName:,SubName:,EnTitle:Ⅳ Special Report,EnShortTitle:,EnSubTitle:,Level:1,BookId:15864433,AbstractCH:,AbstractEN:,KeyWords:null,EKeyWords:null,SubjectWords:null,LiteratureId:15864449,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:null,XmlID:b120250201X20244004001_004,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2025-02-13 08:55:11.0,ModifyUser:null,ModifyTime:2025-03-06 13:40:51.0,HitCount:0,ShowType:putong,LogoID:0,PdfID:0,DownCount:0,AuthorInfos:null,BookPublishDate:2024-12-01 00:00:00.0,SearchTitle:专题篇,ISBN:978-7-5228-4566-1,BookTitle:中国区域税收发展报告(2024),BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:专题篇,_RowNo:7
专题篇
CommonID:DIR_73235474,ID:15864452,SiteID:14,Type:backAidText,Code:null,ParentId:0,InnerCode:746249,name:Abstract,ShortName:,SubName:,EnTitle:null,EnShortTitle:null,EnSubTitle:null,Level:0,BookId:15864433,AbstractCH:null,AbstractEN:null,KeyWords:null,EKeyWords:null,SubjectWords:null,LiteratureId:15864451,Fileref:null,OrderFlag:0,IsLeaf:Y,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:null,XmlID:null,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2025-02-13 08:55:11.0,ModifyUser:null,ModifyTime:2025-03-06 13:40:51.0,HitCount:0,ShowType:putong,LogoID:0,PdfID:0,DownCount:0,AuthorInfos:null,BookPublishDate:2024-12-01 00:00:00.0,SearchTitle:Abstract,ISBN:978-7-5228-4566-1,BookTitle:中国区域税收发展报告(2024),BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:Abstract,_RowNo:8
CommonID:DIR_73235475,ID:15864454,SiteID:14,Type:backAidText,Code:null,ParentId:0,InnerCode:746250,name:Contents,ShortName:,SubName:,EnTitle:null,EnShortTitle:null,EnSubTitle:null,Level:0,BookId:15864433,AbstractCH:null,AbstractEN:null,KeyWords:null,EKeyWords:null,SubjectWords:null,LiteratureId:15864453,Fileref:null,OrderFlag:0,IsLeaf:Y,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:null,XmlID:null,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2025-02-13 08:55:11.0,ModifyUser:null,ModifyTime:2025-03-06 13:40:51.0,HitCount:0,ShowType:putong,LogoID:0,PdfID:0,DownCount:0,AuthorInfos:null,BookPublishDate:2024-12-01 00:00:00.0,SearchTitle:Contents,ISBN:978-7-5228-4566-1,BookTitle:中国区域税收发展报告(2024),BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:Contents,_RowNo:9
CommonID:DIR_73235476,ID:15864456,SiteID:14,Type:backAidText,Code:null,ParentId:0,InnerCode:746251,name:皮书,ShortName:,SubName:,EnTitle:null,EnShortTitle:null,EnSubTitle:null,Level:0,BookId:15864433,AbstractCH:null,AbstractEN:null,KeyWords:null,EKeyWords:null,SubjectWords:null,LiteratureId:15864455,Fileref:null,OrderFlag:0,IsLeaf:Y,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:null,XmlID:null,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2025-02-13 08:55:11.0,ModifyUser:null,ModifyTime:2025-03-06 13:40:51.0,HitCount:0,ShowType:putong,LogoID:0,PdfID:0,DownCount:0,AuthorInfos:null,BookPublishDate:2024-12-01 00:00:00.0,SearchTitle:皮书,ISBN:978-7-5228-4566-1,BookTitle:中国区域税收发展报告(2024),BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:皮书,_RowNo:10
CommonID:DIR_73235477,ID:15864458,SiteID:14,Type:backAidText,Code:null,ParentId:0,InnerCode:746252,name:皮书数据库,ShortName:,SubName:,EnTitle:null,EnShortTitle:null,EnSubTitle:null,Level:0,BookId:15864433,AbstractCH:null,AbstractEN:null,KeyWords:null,EKeyWords:null,SubjectWords:null,LiteratureId:15864457,Fileref:null,OrderFlag:0,IsLeaf:Y,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:null,XmlID:null,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2025-02-13 08:55:11.0,ModifyUser:null,ModifyTime:2025-03-06 13:40:51.0,HitCount:0,ShowType:putong,LogoID:0,PdfID:0,DownCount:0,AuthorInfos:null,BookPublishDate:2024-12-01 00:00:00.0,SearchTitle:皮书数据库,ISBN:978-7-5228-4566-1,BookTitle:中国区域税收发展报告(2024),BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:皮书数据库,_RowNo:11
CommonID:DIR_73235478,ID:15864462,SiteID:14,Type:backAidText,Code:null,ParentId:0,InnerCode:746253,name:法律声明,ShortName:,SubName:,EnTitle:null,EnShortTitle:null,EnSubTitle:null,Level:0,BookId:15864433,AbstractCH:null,AbstractEN:null,KeyWords:null,EKeyWords:null,SubjectWords:null,LiteratureId:15864461,Fileref:null,OrderFlag:0,IsLeaf:Y,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:null,XmlID:null,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2025-02-13 08:55:11.0,ModifyUser:null,ModifyTime:2025-03-06 13:40:51.0,HitCount:0,ShowType:putong,LogoID:0,PdfID:0,DownCount:0,AuthorInfos:null,BookPublishDate:2024-12-01 00:00:00.0,SearchTitle:法律声明,ISBN:978-7-5228-4566-1,BookTitle:中国区域税收发展报告(2024),BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:法律声明,_RowNo:12