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    2020~2021年京津冀区域税收发展报告

    摘要

    研究京津冀区域的税收发展状况,对助力京津冀区域经济增长具有重要意义。首先,本报告分析了京津冀三地2020年的GDP发展情况,各经济指标、税收收入总量、分税种收入等相关数据;并在此基础上进行了2020年京津冀区域税收收入与经济总量的比较分析、税收增长率与经济总量的比较分析、税收弹性与GDP增长的比较分析。其次,对2021年前三季度京津冀区域经济与税收发展状况进行了数据分析,概括了2022年冬奥会和残奥会的税收政策,并归纳分析了2022年冬奥会和残奥会对京津冀区域发展的促进作用。在上述数据分析的基础上,本报告提出了五项推进京津冀区域高质量发展的经济战略与财税对策,即完善促进京津冀区域协调发展的财税体制、提高京津冀区域内的税收服务水平、落实行政处罚京津冀新基准、持续推进京津冀产业协调发展和深入推进北京非首都功能疏解与承接工作。最后,对2022年京津冀区域税收及经济走势进行了展望,描绘出各领域得以高质量发展、各行业得以有序帮扶等六项美好愿景。

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    Abstract

    The research on the tax development of Beijing-Tianjin-Hebei Region is of great significance to promote the economic growth of Beijing-Tianjin-Hebei Region. The report first analyzes the GDP development of Beijing,Tianjin and Hebei in 2020,and the relevant data such as economic indicators,total tax revenue and tax income,and on this basis,makes a comparative analysis of tax revenue and economic aggregate,tax growth rate and economic aggregate,tax elasticity and GDP growth in Beijing-Tianjin-Hebei Region in 2020. Secondly,it makes a data analysis on the economic and tax development of Beijing-Tianjin-Hebei Region in the first three quarters of 2021,summarizes the tax policies of the 2022 Winter Olympic Games and Paralympic Games,and summarizes and analyzes the role of 2022 Winter Olympic Games and Paralympic Games in promoting the development of Beijing-Tianjin-Hebei Region. On the basis of the above data analysis,the report puts forward five economic strategies and fiscal and taxation countermeasures to promote the high-quality development of the Beijing-Tianjin-Hebei Region,that is,to improve the fiscal and taxation system to promote the coordinated development of the Beijing-Tianjin-Hebei Region,to improve the tax service level in the Beijing-Tianjin-Hebei Region,to implement the new benchmark of administrative penalties in Beijing-Tianjin-Hebei Region,to continuously promote the coordinated development of Beijing-Tianjin-Hebei Region industry and to further promote the dredging and undertaking of Beijing’s non-capital functions. Finally,the report looks forward to the tax and economic trend of Beijing-Tianjin-Hebei Region in 2022,and describes six beautiful visions of high-quality development in various fields and orderly assistance in various industries.

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    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,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、税务管理与税收筹划、财税大数据与数字经济税收治理。
    吴奕萱:吴奕萱,中国社会科学院大学应用经济学院税务专业硕士研究生,主要研究方向为税收理论与政策、大数据与税务管理。
    陈悦:陈悦,中国社会科学院大学应用经济学院税务专业硕士研究生,主要研究方向为税收理论与政策、数字经济税收。
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