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谢伏瞻
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    2019~2020年山西税收发展报告

    摘要

    2019年,面对复杂多变的经济环境和繁重艰巨的组织收入任务,山西坚持“为国聚财、为民收税”,税收收入实现量稳质优,总体来看,税收与经济运行、政策调整相适应,与经济发展的协调性进一步增强。2020年以来,全省税务部门按照落实“六稳”“六保”要求,认真落实国家和省出台的支持疫情防控与经济社会发展各项税费优惠政策,支持企业复工复产。与中部其他省份相比,山西在产业结构、转型升级等方面还存在问题和不足,新旧动能转换仍需进一步加力,部分重点行业、地方税种比重偏低。山西应充分发挥税收职能作用,提供高质量转型发展财力保障;认真落实税收优惠政策,全力帮助企业纾困解难;加强税收共治,精准监管提质增效。

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    Abstract

    In 2019,in the face of the complex and changeable economic environment and the arduous task of organizing income,Shanxi tax system insisted on “gathering wealth for the country and collecting taxes for the people”,and achieved stable and high-quality tax revenue. On the whole,taxation adapted to economic operation and policy adjustment,and the coordination with economic development was further enhanced. Since 2020,the tax department of the whole province has,in accordance with the requirements of “six stability” and “six guarantees”,conscientiously implemented various preferential policies on taxes and fees issued by the state and province to support epidemic prevention and control and economic and social development,and made every effort to help enterprises solve difficulties and support enterprises to return to work and production. Compared with other provinces in central China,Shanxi still has problems and deficiencies in industrial structure,transformation and upgrading,the transformation of new and old kinetic energy still needs to be further strengthened,and the proportion of some key industries and local taxes is on the low side. Shanxi should bring the function of the tax into full play to help escort the construction of key projects;conscientiously implement various preferential tax policies to help enterprises solve difficulties,strengthen tax co-governance,and take multiple measures to actively plug leaks and increase income.

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    作者简介
    王久瑾:王久瑾,国家税务总局山西省税务局科研所研究员,主要研究方向为税收政策理论与实践、税收经济。
    王江霞:王江霞,国家税务总局山西省税务局经济分析处副处长,主要研究方向为税收与经济关系、税收经济。
    任斌:任斌,国家税务总局山西省税务局收入规划核算处副处长,主要研究方向为税收经济数量分析。
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