波兰近期税收改革简介及对我国的启示

Recent Tax Reform in Poland and Its Enlightenment to China

本文介绍了波兰税收制度的基本情况,重点介绍了近期税收改革的一系列新举措,包括全面推行增值税标准化审计文件等强化税收征管的措施,推出以"创新盒"为代表的鼓励创新的税收优惠政策,出台吸引投资的经济特区优惠政策以及推行各项增加社会福利的税式支出政策。从进一步加强我国税收治理的角度出发,提出我国应推进减税降费激发市场活力、发挥数据效能提高治理水平以及推进税收共治提升行政效能等政策建议。

This paper introduces the tax system of Poland, focusing on a series of recent tax reform measures, including policies of enhancing tax collection and administration like the comprehensive implementation of standard audit documents for the VAT, tax incentives of fostering innovation such as the "innovation box", preferential policies for special economic zones to attract investments and tax expenditure policies to increase social welfare. From the perspective of strengthening China’s tax governance, the paper puts forward relevant suggestions, including promoting the policy of tax reduction and fee cut to stimulate market vitality, making use of data efficiency to improve governance capability, and promoting tax co-governance to enhance administrative efficiency.