您好,欢迎来到皮书数据库!
热点推荐: 双循环
更多>> 课题组动态
更多>> 皮书作者
谢伏瞻
    中国社会科学院学部委员,学部主席团主席,研究员,博士生导师。历任中国社会科学院院长、党组书记,国务院发展中心副主... 详情>>
蔡 昉
    中国社会科学院国家高端智库首席专家,学部委员,学部主席团秘书长,研究员,博士生导师。先后毕业于中国人民大学、中国... 详情>>
李培林
    男,汉族,出生于1955年5月,山东济南人,博士,研究员,全国人民代表大会社会建设委员会副主任委员,中国社会科学... 详情>>

    2019~2020年京津冀区域税收发展报告

    摘要

    2019年京津冀地区税收运行总体平稳,累计完成各项税收收入同比上涨3%,经济与税收发展相对协调,增长趋势平稳。税收增长率低于GDP增长率,税收弹性较小。2020年,受新冠肺炎疫情影响,社会生产受到冲击,经济发展速度进一步放缓。在国家税务总局的积极引领下,京津冀三地税务机关认真落实各项税收优惠政策,助力疫情防控和企业复工复产。各种税收政策不仅减轻了纳税人的税收负担,增强了企业的生产积极性,而且可以调节宏观经济的发展,刺激消费和投资,增强市场经济的活力。京津冀地区的协调发展取得了显著成效,但如何有效引导生产要素的区域流动、优化产业空间分异、促进区域内各地之间经济交往、缩小发展差距、提高区域经济与税收发展的协调性,是进一步推进京津冀地区协调发展的重中之重。各级单位应充分认识现有差距和不足,及时调整工作重心,充分发挥市场作用,更好地发挥政府作用,推动京津冀区域合作向纵深发展。

    <<
    >>

    Abstract

    In 2019,the overall operation of tax revenue in the Beijing-Tianjin-Hebei region was stable,with a cumulative increase of 3% over the same period last year,economic and tax development was relatively coordinated,and the growth trend was stable. The tax growth rate was lower than the GDP growth rate,and the tax elasticity was small. In 2020,affected by the epidemic,the social production and the speed of economic development further slowed down. Under the active guidance of the State Administration of Taxation,the tax authorities of Beijing,Tianjin and Hebei have conscientiously implemented various preferential tax policies to help prevent and control the epidemic and resume work and production. Various tax policies not only help to reduce the tax burden of taxpayers and enhance the production enthusiasm of enterprises,but also regulate the development of macro-economy,stimulate consumption and investment,and enhance the vitality of market economy. Although the coordinated development of Beijing-Tianjin-Hebei region has achieved remarkable achievements,how to effectively guide the flow direction of factors of production within the region,optimize industrial spatial differentiation,promote economic exchanges among regions,narrow the development gap,and improve the coordination of inter-regional economic and tax development maintains the top priority to further promote the coordinated development of Beijing-Tianjin-Hebei region. Local governments should fully understand the existing gaps and deficiencies,timely adjust the focus of work,give full play to the role of the market,give better play to the role of the government,and promote the in-depth development of Beijing-Tianjin-Hebei regional cooperation.

    <<
    >>
    作者简介
    蔡昌:蔡昌,中央财经大学财政税务学院教授、博士生导师,中央财经大学税收筹划与法律研究中心主任,主要研究方向为税收理论与政策、税务会计与税收筹划等。
    徐艳梅:徐艳梅,中央财经大学税收学硕士研究生,主要研究方向为税收理论与政策。
    李长君:李长君,中央财经大学税收学硕士研究生,主要研究方向为税收理论与政策。
    <<
    >>
    相关报告