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    2020~2021年广西壮族自治区税收发展报告

    摘要

    2020~2021年,广西税收增长和第二产业税收贡献匹配度扭负为正,前者创2013年以来历史新高;地方本级税收对地方一般公共预算收入贡献度略有回升;增值税和企业所得税的降与升支撑货物劳务税类与所得税类收入贡献度此消彼长,推动税类收入贡献结构优化。但是,税收总量、第二产业、第三产业税负创2010年以来历史新低,全国税收贡献度、人均税收收入和宏观税负水平下滑,央地税收贡献结构趋于劣化,第二产业税收贡献与第二产业贡献匹配度偏离合理区间。与全国平均水平相比,第三产业税收贡献与第三产业贡献匹配度接近全国且协同性较好,人均税收不及全国一半和所得税类收入贡献、第三产业税负与全国落差较大,但差距收窄;税收总量、地方本级税收对一般公共预算收入贡献度、央地税收贡献结构与全国差距较大且持续扩大,税收增长滞后于全国,宏观税收弹性系数与全国同向由正转负,与全国同向同频发生第二、第三产业税收增长背离产业增长,第二产业税收背离程度大于全国。基于经济决定税收的原理,本报告建议谋划做大经济税收蛋糕,为提升“两税负+1贡献+人均”提供优质税基支撑;持续改进经济发展质量,优化地方税收贡献结构;坚持“两税负”稳中趋升至全国平均水平的方向;加大力度提升广西经济税收“两弹性系数+匹配度”的协同质量。

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    Abstract

    From 2020 to 2021,the matching degree of Guangxi’s tax growth and the tax contribution of the secondary industry will turn negative,with the former hitting a record high since 2013;the contribution of local taxation to local general public budget revenue will pick up slightly;the decrease of the value-added tax and the increase of corporate income tax will promote the optimization of the contribution structure of tax revenue. However,the total amount of tax revenue,the tax burden of the secondary and the tax burden of the tertiary industries have hit a record low since 2010,which have declined the national tax contribution,per capita tax revenue and macro tax burden,caused the tax contribution structure of the central and local governments has tended to deteriorate,caused the matching degree of tax contribution of the secondary industry seriously deviates from the reasonable range. Compared with the national average,the tax contribution of the tertiary industry is close to the national level and has good synergy,the per capita tax revenue is less than half of the national level,the income contribution from income tax and the tax burden of the tertiary industry are far behind the national level,but the gap has narrowed. Compared with the national average,the total amount of tax revenue,the contribution of local tax revenue to general public budget revenue,and the tax contribution structure of the central and local governments are far from the national average level and continue to widen. Compared with the national average,the growth of tax revenue lags behind the national one,the macroscopic tax elasticity coefficient turned from positive to negative in the same direction as the whole country,and the growth of secondary and tertiary industry tax revenue deviates from industrial growth in the same direction and frequency across the country,and the degree of deviation of secondary industry tax revenue is bigger than that of the whole country. Based on the principle that the economy determines taxation,this report proposes to plan to make the economic tax cake bigger,to provide high-quality tax base support for improving “two tax burdens+one contribution+one per capita”;to continuously improve the quality of economic development and optimize the structure of local tax contributions;to remain committed to the direction that the “two tax burdens” tend to rise to the national average level in a stable manner;strengthen the coordination quality of “two elastic coefficients+one matching degree” of Guangxi’s economic and taxation.

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    作者简介
    霍军:霍军,广西财经学院广西(东盟)财经研究中心研究员,主要研究方向为税收与经济、国际税收等。
    陆华:陆华,广西财经学院财政与公共管理学院讲师,主要研究方向为税收理论与管理、国际税收管理等。
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