2022—2023年世界主要国家税收政策改革动态及对我国的启示——基于OECD《税收政策改革报告(2023)》的分析

Reforms of Major Countries'Tax Policies(2022-2023)and Its Enlightenment to China:Based on an Analysis of the OECD Report"Tax Policy Reforms 2023"

经济合作与发展组织(OECD)自2016年起发布的《税收政策改革:OECD成员国及部分伙伴经济体》年度报告,是了解世界范围内宏观经济背景、税收收入结构、税收政策改革趋势的重要参考。《税收政策改革(2023):OECD成员国及部分伙伴经济体》报告在分析全球宏观经济和宏观税负水平情况的基础上,梳理2022—2023年OECD成员国及部分伙伴经济体出台的各主要税(费)种(类)的政策改革措施。本文归纳该报告的主要内容,总结OECD成员国及部分伙伴经济体税收政策改革呈现的主要动态及特点,并对完善我国税收政策体系提出几点建议,包括:保持宏观税负水平合理稳定、更加注重税收调控的平衡性、加大对战略性产业的扶持力度、深入开展碳税及碳边境调节机制研究、积极应对国际税改“双支柱”方案可能带来的影响等。

The report“Tax Policy Reforms:OECD and Selected Partner Economies",published by the OECD annually since 2016,is a crucial reference for understanding the global macroeconomic context,tax revenue structures,and trends in tax policy reforms.Based on an analysis of global macroeconomic conditions and overall tax burdens,the“Tax Policy Reforms 2023:OECD and Selected Partner Economies"report outlines the policy reform measures implemented by OECD member countries and selected partner economies across various major tax categories from 2022 to 2023.This article summarizes the main contents of the report,identifies key trends in tax policy reforms among OECD member countries and selected partner economies,and puts forward five recommendations for improving China's tax policy system:maintaining a reasonable and stable macro tax burden,paying more attention to the balance of tax regulation and control,increasing support for strategic industries,conducting in-depth research on carbon taxes and the Carbon Border Adjustment Mechanism,and proactively addressing the potential impacts of the Two-Pillar Solution.