本报告是对党的十八大以来贯彻落实新发展理念的税制改革进展的简要回顾和总结。新发展理念是我国经济社会发展各领域深化改革的重要指导原则。党的十八大以来,我国以新发展理念为指引,在增值税、企业所得税、个人所得税、绿色税制、涉外税制等方面深入实施了一系列重大税制改革与税收政策调整,并取得了一系列成效,有力地支撑了经济社会的转型升级和新发展格局的构建。展望未来,应持续推进创新友好型税收制度的建设,深化增值税改革,完善绿色税制体系,提高税制的国际竞争力,进一步发挥税收公平作用。
<<This paper is a brief review and summary of the progress of tax reform in implementing the new development concept since the 18th National Congress of the Communist Party of China. The new development concept is an important guiding principle for deepening reform in various fields of China’s economic and social development. Since the 18th National Congress of the Communist Party of China,China has implemented a series of major reforms and policy adjustments in VAT,CIT,IIT,green tax system and foreign-related tax system in depth with the new development concept as the guide,which have strongly supported the transformation and upgrading of the economy and society and the construction of the new development pattern. Looking ahead,the construction of innovation-friendly tax system should be continuously promoted,VAT reform should be deepened,the green tax system should be improved,the international competitiveness of the tax system should be enhanced,and the fairness of taxation should be further improved.
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