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    2020~2021年山西省税收发展报告

    摘要

    2020年,面对突如其来的新冠肺炎疫情及复杂严峻的经济形势,山西税务部门按照“六稳”“六保”要求,认真落实国家和山西省出台的支持疫情防控与经济社会发展各项税费优惠政策,统筹做好疫情防控和经济社会发展工作,为打赢疫情防控战、促进经济恢复性增长提供了坚实的财力保障。2021年,山西税务部门围绕税收服务山西全方位高质量发展这一目标,紧紧抓住经济稳步向好、煤炭等大宗商品价格高位运行的有利形势,坚持“为国聚财、为民收税”,税收收入规模和增速均创近年新高,税收收入实现量稳质优。总体来看,税收与经济运行、政策调整相适应,与经济发展的协调性进一步增强。

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    Abstract

    In 2020,in the face of the sudden COVID-19 epidemic and the grim economic situation,the Shanxi tax department earnestly implemented the national and provincial measures to support epidemic prevention and control,economic and social development in accordance with the requirements of “six stability” and “six guarantees”. Preferential tax and fee policies,coordinating the work of epidemic prevention and control,economic and social development,have provided a solid financial guarantee for winning the battle of epidemic prevention and control and promoting the recovery of economic growth. In 2021,the Shanxi tax department will focus on the goal of taxation to serve the all-round high-quality development of Shanxi,firmly grasp the favorable situation of the steady economic improvement and the high price of coal and other commodities,and adhere to the principle of “gathering wealth for the country and collecting taxes for the people”. The scale and growth rate of tax revenue have both reached new highs in recent years,and the amount of tax revenue has been stable and high in quality. On the whole,taxation is in line with economic operation and policy adjustment,and the coordination between taxation and economic development is further enhanced.

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    作者简介
    王江霞:王江霞,国家税务总局山西省税务局税收经济分析处副处长,三级调研员,主要研究方向为经济税收关系、经济税收政策实施效应等。
    刘亚斌:刘亚斌,国家税务总局运城市税务局税收经济分析科三级主办,主要研究方向为税收政策理论与实践、税收经济。
    王靖文:王靖文,国家税务总局临汾市税务局税收经济分析科四级主办,主要研究方向为税收与经济关系、税收经济。
    董俊丽:董俊丽,国家税务总局山西省税务局收入规划核算处一级主任科员,主要研究方向为税收经济数量分析。
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