Tax and fee cut is an important policy tool to reduce the tax burden of enterprises and individuals,enhance their vitality and thus promote high-quality development.This article makes a brief introduction to China’s ...Tax and fee cut is an important policy tool to reduce the tax burden of enterprises and individuals,enhance their vitality and thus promote high-quality development.This article makes a brief introduction to China’s new tax and fee sup-port policies since the beginning of 2022,as well as its mechanism to ensure that tax and fee payers enjoy the benefits of these supportive policies directly and efficiently.These policies have achieved significant effects,benefiting enterprises and individuals and helping promote economic and social development.展开更多
In recent years,the risks and challenges at home and abroad have increased significantly,and the downward pressure on the economy has increased,especially the implementation of larger-scale tax and fee cuts under the ...In recent years,the risks and challenges at home and abroad have increased significantly,and the downward pressure on the economy has increased,especially the implementation of larger-scale tax and fee cuts under the proactive fiscal policy,while the rigidity of local fiscal expenditure has not been reduced,and the sustainable development of local finance is facing greater challenges.In particular,the COVID-19 pandemic has had a serious impact on the already stressed local finance,which has led to the intensifi ed contradiction between local fiscal revenue and expenditure.This paper analyzes the challenges to the sustainable development of local finance under the impact of COVID-19 from four angles:the greater economic downward pressure combined with larger-scale tax and fee cuts,the fiscal relationship between the central and local governments,land finance,and transfer payment,then puts forward the corresponding policy recommendations.展开更多
文摘Tax and fee cut is an important policy tool to reduce the tax burden of enterprises and individuals,enhance their vitality and thus promote high-quality development.This article makes a brief introduction to China’s new tax and fee sup-port policies since the beginning of 2022,as well as its mechanism to ensure that tax and fee payers enjoy the benefits of these supportive policies directly and efficiently.These policies have achieved significant effects,benefiting enterprises and individuals and helping promote economic and social development.
文摘In recent years,the risks and challenges at home and abroad have increased significantly,and the downward pressure on the economy has increased,especially the implementation of larger-scale tax and fee cuts under the proactive fiscal policy,while the rigidity of local fiscal expenditure has not been reduced,and the sustainable development of local finance is facing greater challenges.In particular,the COVID-19 pandemic has had a serious impact on the already stressed local finance,which has led to the intensifi ed contradiction between local fiscal revenue and expenditure.This paper analyzes the challenges to the sustainable development of local finance under the impact of COVID-19 from four angles:the greater economic downward pressure combined with larger-scale tax and fee cuts,the fiscal relationship between the central and local governments,land finance,and transfer payment,then puts forward the corresponding policy recommendations.
