通过对2019年深圳经济运行情况以及对税收总量、增速、税负、税收弹性系数、税种构成、行业构成、区域构成以及收入级次等内容的分析,本报告归纳出深圳税收收入的五大特征:税收收入主要来源于民营经济;电子信息产业税收占深圳税收收入近半数;大型企业纳税占税收收入的绝大部分;高新技术企业对税收收入的贡献较大;证券交易印花税在税收收入占比不容忽视。针对深圳未来经济社会发展和税收所面临的挑战和发展机遇,提出要紧抓“双区建设”重大历史机遇、增强深圳经济发展辐射引领作用;加快建设智慧深圳,提升公共服务和城市管理能力;建立现代化税收征管体系,打造深圳税收新时代等对策建议。
<<On the basis of analysis of the economic operation,the total tax amount,growth rate,tax burden,tax elasticity coefficient,tax composition,industry composition,regional composition and income level of Shenzhen in 2019,the report sums up the five characteristics of Shenzhen’s tax revenue:The tax revenue mainly comes from the private economy,and the electronic information industry contributes nearly half of Shenzhen’s tax revenue. Taxes paid by large enterprises account for the vast majority of tax revenue,and high-tech enterprises make a greater contribution to tax revenue. Stamp duty on securities transactions in the proportion of tax revenue can not be ignored. In view of the challenges and opportunities faced by Shenzhen’s future economic and social development and taxation,this report puts forward some policy suggestions,such as grasping the great historical opportunity of “double-zone construction”,strengthening Shenzhen’s radiation leading role in economic development,speeding up the construction of intelligent Shenzhen,improving the ability of public service and urban management,establishing a modern tax collection and management system,and building a new era of tax revenue in Shenzhen.
<<Keywords: | ShenzhenTax RevenueMacro Tax Burden |