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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>>
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李培林
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    2020~2021年长三角区域税收发展报告

    摘要

    长三角一体化是国家重大发展战略,建立适应长三角一体化发展的税收征管合作机制,是构建区域一体化整体框架的重要组成部分。2020年,面对新冠肺炎疫情的冲击,长三角经济率先恢复,展现出强大的发展韧性。区域经济发展稳中有进,税收总量略有下降但对全国税收的贡献度略有提升,宏观税负自2018年以来持续下降。在减税降费和复工复产多措并举的背景下,税务部门助力“六稳”“六保”成绩突出。2021年,税收征管合作机制进一步完善,长三角区域经济更加活跃,区域营商环境的优化进一步激发了社会资产投资增量效应,长三角区域GDP占全国GDP的比重不断攀升,税收增速快于全国。2022年,长三角区域税收经济机遇与挑战并存,只有牢牢把握住一体化的历史机遇,完善税收征管合作机制,持续优化区域营商环境,推进区域财税机制一体化,构建共赢的征管协调和利益共享机制,才能优化产业结构,推动长三角区域克服各种挑战,使其经济发展向更高层次迈进。

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    Abstract

    The integration of the Yangtze River Delta is a major national development strategy,and the establishment of a tax collection,management and cooperation mechanism adapted to the development of the integration of the Yangtze River Delta is an important part of the overall framework of regional integration. In 2020,in the face of the repetition and impact of COVID-19 epidemic situation,the economy of the Yangtze River Delta took the lead in recovering,showing strong development resilience. Regional economic development has made steady progress,the total amount of tax revenue has decreased slightly,but the contribution to national tax revenue has increased slightly,and the macro tax burden rate has continued to decline since 2018. Under the measures of reducing taxes and fees and resuming work and production at the same time,the tax departments have made outstanding achievements in promoting “six stability” and “six guarantees”. In 2021,the cooperation mechanism of tax collection and management has been further improved,the regional economy of the Yangtze River Delta has become more active,and the optimization of the regional business environment has further stimulated the incremental effect of social asset investment. The proportion of GDP in the country is rising,and the tax increase is faster than that of the whole country. Looking forward to 2022,the opportunities and challenges of economic taxation in the Yangtze River Delta coexist. Only by firmly grasping the historical opportunity of integration,improving the cooperation mechanism of tax collection and management,continuously optimizing the regional business environment,promoting the integration of regional fiscal and taxation mechanisms,and building a win-win mechanism of tax collection and management coordination and benefit sharing,can we optimize the industrial structure,promote the Yangtze River Delta region to overcome various challenges,and move forward to a higher level of economic development.

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    作者简介
    郑汀:郑汀,高级会计师,国家税务总局嘉兴市税务局党委书记、局长,主要研究方向为税收理论与实践、破产税收等。
    沈昀:沈昀,博士,国家税务总局嘉兴市税务局组织人事科副科长,主要研究方向为税收法学理论研究。
    胡洁娅:胡洁娅,国家税务总局金华市税务局收入核算和税收经济分析科一级行政执法员,主要研究方向为税收经济统计分析。
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