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    2020~2021年中部地区税收发展报告

    摘要

    2021年中部地区经济发展稳中向好,成为全国增速最快的地区之一,中部六省税收收入也大幅提升。2021年前三季度,中部六省GDP和税收收入总额分别占同期全国GDP的21。99%和税收收入总额的21。79%,均创近几年新高。中部地区经济与税收关联分析显示,税收与经济增长协调性明显增强,税收结构趋于优化。但也存在宏观税负整体偏低、整体税源分布不均、省际财税合作机制缺失等问题。2022年,中部地区经济税收发展的基本判断是“稳中有升”,但也面临全球地缘政治经济格局调整加剧、中国经济“类滞胀”隐忧进一步加大、中部地区经济发展合力尚未完全形成、中部地区组织税收收入压力进一步增大等风险和隐忧。展望2022年及“十四五”期间,建议中部地区在《中共中央国务院关于新时代推动中部地区高质量发展的意见》的指导下,构建省际财税合作机制,发挥税收政策对产业升级的引导作用,加大税收支持“走出去”企业服务力度,发挥税收调节分配作用,提升税收优质服务动能,进一步激发市场主体活力,推动中部地区经济向更高层次更高质量发展迈进。

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    Abstract

    In 2021,the economic development of the central region was stable and improving,becoming one of the fastest growing regions in the country,and the tax revenue of the six central provinces increased significantly. In the first three quarters of 2021,the total economic output and total tax revenue of the six central provinces accounted for 21.99% of the country’s GDP and 21.79% of the total tax revenue in the same period,both hitting new highs in recent years. Through the analysis of the correlation between economy and taxation in the central region,it shows that the coordination between taxation and economic growth was obviously enhanced,and the taxation structure tended to be optimized. However,there are also problems such as the overall low macro tax burden,the uneven distribution of overall tax sources,and the lack of inter-provincial fiscal and tax cooperation mechanisms. In 2022,the basic judgment of the economic and taxation development in the central region is “stable and rising”,but it is also faced with the intensified adjustment of the global geopolitical and economic pattern,the further increase in the hidden worries of “quasi-stagflation” of the Chinese economy,and the fact that the combined force of economic development in the central region has not yet been fully formed,the central region’s tax revenue pressure will further increase and other risks and hidden worries. Looking forward to 2022 and the “14th Five-year Plan” period,it is suggested that the central region should build an inter-provincial fiscal and taxation cooperation mechanism under the guidance of the Central Committee of the Communist Party of China and the State Council’s “Opinions on Promoting High-quality Development of the Central Region in the New Era”,and give full play to the tax policy to guide industrial upgrading. We will optimize the tax support for “going out” enterprises,give full play to the role of tax regulation and distribution,enhance the momentum of high-quality tax services,further stimulate the vitality of market players,and promote the central region’s economy to move towards higher-level and higher-quality development.

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    作者简介
    李小波:李小波,国家税务总局税收科研人才库成员,国家税务总局税务干部学院(扬州税院)兼职研究员,湖北财税职业技术学院客座教授,国家税务总局襄阳高新技术产业开发区税务局党委委员、副局长,主要研究方向为大数据与税收现代化建设、新时代社会主义意识形态建设。
    刘巍:刘巍,国家税务总局税收科研人才库成员,国家税务局总局武汉市税务局办公室(党委办公室)四级调研员,主要研究方向为税收治理现代化。
    林霞:林霞,国家税务总局武汉市东湖生态旅游风景区税务局党委委员、总会计师,主要研究方向为税收治理现代化。
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