摘要
党的十九届五中全会将"建设更高水平开放型经济新体制"纳入"十四五"时期经济社会发展的主要目标,税收政策作为宏观经济调控的有力杠杆,必将在这一建设过程中发挥重要作用。然而,面对严峻的国际政治经济形势和嬗变的国际经贸规则,我国税收政策也开始出现了新问题。"十四五"时期,我国需从加强税收优惠政策针对性、拓宽税收优惠政策覆盖面、完善外贸新业态税收制度建设、积极推动区域税收问题有效协调这四个方面入手,提升税收政策与当前新发展格局的适配性,助推我国开放型经济体制向"更高水平""新"方向发展。
The Fifth Plenary Session of the 19 th CPC Central Committee brought “building a new open economic system with a higher level” into the main goal of economic and social development during the 14 th five year plan period. As a powerful lever of macroeconomic regulation and control, tax policy will play an important role in this construction process. However, facing the severe international political and economic situation and the changing international economic and trade rules, new problems have begun to appear in China’s tax policy. Therefore, during the “14 th five year plan” period,China needs to improve the adaptability of tax policies to the current new development pattern from four aspects: strengthening the pertinence of tax preferential policies, broadening the coverage of tax preferential policies, improving the construction of tax system for new forms of foreign trade and actively promoting the effective coordination of regional tax issues. Thus the tax policy is more helpful for boosting China’s open economic system to a “higher level” and “new” direction.
作者
张学诞
陆悦
Zhang Xuedan;Lu Yue
出处
《江西社会科学》
CSSCI
北大核心
2022年第1期127-135,207,208,共11页
Jiangxi Social Sciences