中国区域税收发展报告（2021）
| 书 名： |
中国区域税收发展报告（2021） |
| 英 文 名： |
DEVELOPMENT REPORT ON REGIONAL TAX OF CHINA （2021）
|
| 作 者： |
林维刘桓 李为人 付广军 韩莉 蔡昌 |
| I S B N： |
978-7-5201-8534-9 |
| 丛 书 名： |
税收蓝皮书
订阅
|
| 关 键 词： |
税收管理 区域经济 税制改革 |
| 出版日期： |
2021-06-01 |
中文摘要
受新冠肺炎疫情、减税降费双重影响以及经济运行下滑等多因素共同作用，2020年中国各区域税收收入同比不同程度下降。2020年上半年，中国实现税收收入88997.49亿元，同比增长-11.7%。其中，东部、中部、西部地区分别实现税收收入60117.01亿元、14591.38亿元和14289.09亿元，分别同比增长-11.0%、-14.6%和-11.5%，分别占全部税收收入的67.5%、16.4%和16.1%。各级税务系统以习近平新时代中国特色社会主义思想为指导，贯彻落实党中央、国务院部署，统筹推进疫情防控和经济社会发展工作，实施更加积极的财政（税收）政策，把控政策力度、政策重点和政策节奏，把支持实体经济恢复发展放到更加突出的位置。随着疫情的缓和以及减税降费政策的刺激作用，2021年中国经济将会逐渐恢复增长，税收形势也会逐步开始好转。
结合中共中央、国务院提出的深化税收体制改革的五大方面的内容，本报告建议以“完善直接税制度并逐步提高其比重”为税制改革突破口，完善涉企税制，回应增值税、企业所得税等降税率诉求；以“部分品目消费税征收环节后移”为消费税改革切入点，优先考虑汽车、成品油等品目，适当扩大征收范围；以“建立和完善综合与分类相结合的个人所得税制度”为个人所得税改革的指引，继续推进个人所得税改革；以“稳妥推进房地产税立法”为依据，深入研究房地产税征收的理论和法律依据；以“健全地方税体系，调整完善地方税税制，培育壮大地方税税源，稳步扩大地方税管理权”为划分央地收入的指南，继续完善分税制财政体制改革，确立地方税主体税种。
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