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中国税收政策报告(2021~2022)

书 名: 中国税收政策报告(2021~2022)
英 文 名: ANNUAL REPORT ON TAX POLICY OF CHINA (2021-2022)
作 者:  刘尚希 邢丽
I S B N: 978-7-5201-9970-4
丛 书 名: 税收蓝皮书 订阅
关 键 词:  税收政策 公共风险 财政风险 新发展格局
出版日期: 2022-05-01

中文摘要

本报告关注中国税收政策,在回顾2020年税收政策的同时,对2021年及“十四五”时期的税收政策、税收收入、宏观税负进行展望,并分别对税收法定、个人所得税改革、税收征管数字化转型、“双支柱”国际税改、全球应对新冠肺炎疫情的税收政策等重点问题进行探讨。

2020年既是全面建成小康社会、实现第一个百年奋斗目标和“十三五”规划的收官之年,也是受到新冠肺炎疫情严重冲击的特殊之年。面对严峻复杂的国内外环境,2020年税收政策以防控疫情和保住经济基本盘为目标,聚焦减税降费,全年为市场主体减负超过2.6万亿元,有效对冲了疫情和经济社会发展风险。同时,推进税收立法,完善税收政策和优化税收征管,积极推进中国的税收改革进程。2020年,中国财政风险相应升至历史高点,呈现以财政风险对冲公共风险的特点。一般公共预算收入和税收收入首现自1994年以来的负增长,小口径宏观税负也降至历史最低点,仅为15.2%,总体上呈现先快速下降后缓慢恢复的“对勾形”特征,结构上呈现地区间、税种间的分化特征。

“十四五”时期是中国开启全面建设社会主义现代化国家新征程、向第二个百年奋斗目标进军的第一个五年,税收政策应着眼于中长期、确定性和稳定预期等,为经济社会发展注入更大确定性。基本逻辑上,税制改革应从物本逻辑转向人本逻辑,坚持以人民为中心的发展思想;改革核心上,应围绕新发展格局呈现以人为核心的现代化、数字化、金融化、绿色化、老龄化和城镇化,提高税制适配性;改革重点上,应以完善现代税收制度和推动高质量发展为目标。宏观税负方面,“十四五”时期,中国宏观税负宜稳不宜降,应以“稳定”和“优化”为主基调在税制优化中实现税负的结构性调整,构建以增值税和个人所得税为主体的“双主体”税制模式。作为承上启下的重要年份,2021年的税收政策将从“十三五”时期以“减税降费”为基本特征的“降成本”要求,逐步转向“十四五”时期“支持新发展格局”的新要求,并更加强调提质增效和可持续,平衡“当前”和“长远”的关系。

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