中国税收政策报告（2024～2025）
中文摘要
本书关注中国税收政策，总报告在总结2023～2024年中国税收政策和税收收入运行情况与特征的同时，对2025年及未来的税收政策进展及收入形势进行研判。专题报告以绿色低碳发展为主题，从基本理论、降碳、减污、扩绿、税收绿色化程度评估、国际实践等方面，对促进绿色低碳发展的税制改革进行深入研究和探讨。
2023～2024年，稳定政策成为我国宏观调控的主基调，税收政策取向也随之进行了调整，通过延续、优化、完善税费优惠政策保持税费政策的连续性和稳定性，继续稳增长、稳预期、保就业，推动经济恢复向好。受经济周期性和结构性等因素影响，2023～2024年我国税收收入“承压”复苏，税种、央地、地区、产业结构等方面依然呈现较为明显的分化特征。展望未来，我国经济长期向好的支撑条件和基本趋势没有变，但仍面临不少困难和挑战，预计2025年税收政策仍继续以“落实结构性减税降费政策”为主；税收收入平稳运行所面临的压力和不确定性依然存在。
党的二十大报告指出，要“协同推进降碳、减污、扩绿、增长”。绿色低碳发展是经济社会发展范式由“物本逻辑”转向“人本逻辑”的一场重大变革，是当前和未来税收政策重点支持的方向。降碳方面，碳税和碳交易作为两种有效的碳定价手段，在定价机制、作用机理、减排效果等方面存在一定差异，应以构建碳税与碳交易的协调机制为出发点，研究储备碳税制度，同时提高现行税制的低碳化程度。减污方面，发展循环经济是实现减污目标的必然选择，应进一步完善环境保护税制度，加大消费税对塑料制品的调节力度，优化促进循环经济发展的税收政策，加强征管和政策协同。扩绿方面，提升生态系统碳汇能力是实现净零排放的重要途径，有必要加快森林、草原资源税改革，推进森林、草原植被恢复费改税，探索对森林资源开发利用行为开征生态资源税，完善鼓励碳汇交易的税收优惠政策。基于区域税收绿色化程度评估发现，各地税源色彩整体朝着“绿化”方向演进，但税源绿色化程度的分布并不均衡。此外，从国际视角来看，绿色税收理论逐步朝着“双重”效应的多重化、多工具选择下的协调效应演进；各国普遍以绿色税收促绿色低碳发展，OECD国家的实践形式和工具选择更加丰富。
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总报告
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专题报告
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