2023年税法研究综述

Overview of 2023 Tax Law Research

2023年税法研究在继续深入推进税法领域重点问题探讨的同时,突出对贯彻落实党的二十大精神的研究。在税法总论领域,相关研究成果主要集中在服务中国式现代化、促进高质量发展、推进共同富裕、税法法典化、税收优惠政策等方面。在税收实体法领域,相关研究成果主要集中在增值税、企业所得税、个人所得税、财产税等主要税种的法律制度完善。在税收程序法领域,相关研究成果主要集中在数字税收征管和新技术在税务领域的应用。此外,还有学者从国际税法完善的视角,对“双支柱”方案和实施“一带一路”倡议中的税法问题进行了研讨。

While continuing to further promote the study of key issues in the field of tax law,the research of tax law in 2023 highlights the research of implementing the guiding principles of the 20th CPC National Congress.In the field of general tax law,relevant research results are mainly focused on serving Chinese modernization,promoting high-quality development,promoting common prosperity,codification of tax law,and preferential tax policies.In the field of tax substantive law,relevant research results mainly focus on the improvement of the legal system of value-added tax,corporate income tax,individual income tax,property tax and other major taxes.In the field of tax procedure law,relevant research results mainly focus on digital tax collection and administration and the application of new technologies in the tax field.In addition,some scholars discussed the tax law of the Two-Pillar Solution and the implementation of the Belt and Road Initiative from the perspective of improving international tax law.