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    2021年深圳市财政收入分析及2022年形势研判

    摘要

    2021年,深圳市财政收入呈现高质量发展态势,单位产出领跑全国,三大主体税种实现较快增长,五大重点行业全面增收,“高新数专”等优质税源加速集聚。展望“十四五”时期,我国经济长期向好的基本面不会改变,深圳迎来粤港澳大湾区、中国特色社会主义先行示范区建设和深圳综合改革试点实施等重大历史机遇,全市财政收入增长的基础较为稳固。但同时国际格局加速调整、新冠肺炎疫情影响持续深入、大规模减税降费政策持续实施、财政支出需求快速增长,也为深圳市财政收入增长带来了前所未有的挑战。因此,建议不折不扣地落实各项减税降费政策,持续优化营商环境,增强企业扎根发展的信心;坚持增量培育和存量挖潜并重,多措并举拓宽财政收入来源;加快构建可持续增长的现代产业体系,积极构建全国统一大市场;加快构建现代财税体制,推动产业创新升级,提高民生保障能力,全力推动深圳高质量发展迈上新台阶。

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    Abstract

    In 2021,the Fiscal revenue in Shenzhen has shown the high-quality development tendency. The unit output has taken the lead in China. The three major types of turnover tax has made a rapid growth. The five pillar industries have harvested increased revenue. The high-quality tax source on the high technology,emerging industry,digital economy,professional expertise has accelerated the gathering. Outlooking the 14th Five-Year-Plan,the long term well-performed basis of China’s economy has not been changed. Shenzhen has also embraced the major historic opportunities on the construction of Guangdong-Hong Kong-Macao Greater Bay Area and the Pilot Demonstration Area of Socialism with Chinese Characteristics. The foundation of the municipal fiscal revenue growth is relatively solid. However,the international situation is under the regulation,the sustainable spread of COVID19 and the continuous implementation on the larger scale of tax and fee reduction,as well as the rapid demand on the fiscal expenditure have brought about the unprecedented challenges. Therefore,the paper proposed the suggestions on fully implementing the policies on tax and fee reduction,continuously improving the business environment,enhancing the confidence for the enterprises’ in-depth development,keeping the balance between the cultivation of increments and the exploitation of the stock,expanding the fiscal source by multiple measures,accelerating the construction of the modernized industrial system for sustainable development,proactively build up the unified national market,accelerating the construction of the modern fiscal and tax system,promoting the industrial innovation and upgrading,enhancing the capacity to ensure people’s livelihood,lifting the high-quality development of Shenzhen to a new stage.

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    作者简介
    傅卓荣:傅卓荣,中国注册会计师,深圳市财政局预算处副处长,主要研究方向为财税经济关联性、经济形势研判及政策效应。
    李雪君:李雪君,深圳市税务局税收经济分析处二级主任科员,主要研究方向为财税金融政策、计量模型构建。
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