Overview of the Reports on the Reformation of Personal Income Taxation

Presentation of the reports on the reformation of personal income taxation that have been prepared with a development plan for the Greek economy,that discuss the issue of taxation and point out its important features.The goal is the complete modernization of the tax system,so that it responds more fully to the principles of social justice,contributes to the economic development of the country and is governed by simple and modern procedures,which apply to all tax objects.The purpose of the study is to deepen the proposals for tax reform based on the peculiarities of the Greek economy,the international trends in this field and the weaknesses of the tax system.The effects of a tax reformation are analyzed and how it should take the form of the reform,which,however,requires a new legislation,which will bring about radical and deep cuts,which respond to the new conditions and the internationalization of the economy.Proposals for a set of structural measures,which are necessary for the country’s adaptation to the wider European environment and the elimination of the weaknesses that increase its distance from the other member countries.Citation of the common points of the reports on the reformation of personal income taxation and their adoption by the tax leadership.

An Assessment of China's New Round of Reform of the Fiscal and Taxation Systems

Based on the Decisions of the CPC Central Committee on Some Major Issues Concerning Comprehensively Deepening Reforms and the Overall Plan on Deepening Fiscal and Tax Reforms, this paper presents a systematic assessment of the progress of China's new round of fiscal and tax reforms from November 2013 to October 2016 with the following findings. Reform of the budgetary management system has yielded initial results yet remains in the preliminary stage. While progress has been made in reforming indirect taxes, the reform of direct taxes is slow and presents a major obstacle. Despite breakthroughs, the progress of public finance reforms remains slow and impedes reforms on other fronts. Fiscal and tax reforms are uneven and should be implemented in coordination. Fiscal and tax reforms should more vigorously support overall reforms.

CHINA'S TAX SYSTEM REFORM

Since the beginning of 1994,Chinahas conducted a series of majorreform of the systems of taxation,finance,foreign trade and investment,achieving remarkable progress,whichhas played a good role in promotingthe establishment and developmentof the socialist market economic system.Not long ago,Xiang Huaicheng,DeputyDirector-General of the State TaxationBureau,made an introduction to thestate of China’s tax system reform anddevelopment trend to Chinese andforeign reporters.

Strategic Perspectives on China's New Round of Tax Reform

China's current tax structure is seriously out of balance.It is dominated by indirect tax primarily paid by firms,and the share of direct tax is limited and the share of direct tax paid by households and individuals is still more limited.In order to achieve a more equitable distribution of the tax burden,the tax reform initiated by the Third Plenum of the 18 th CPC Central Committee mandated increasing the direct tax and reducing the indirect tax as key priorities to improve China's tax structure.

Research on the Reform of Real Estate Taxation in the Personal Housing Ownership Link

Housing is related to the well-being of people’s livelihood,but at present,the real estate market is overheated,and the price of commercial housing remains high.The implementation of the reform of real estate tax in Shanghai and Chongqing has aroused heated discussions in the society.A timely promotion of real estate tax reform and legislation can play a role in tax regulation.This study takes the reform of real estate tax in regard to personal housing ownership link as the research theme and discusses the setting of collection scheme,the application of tax evaluation technology,as well as tax collection and management.

Research on Optimizing the Tax Business Environment - Taking Shunde Taxation Bureau's Innovation Reform as an Example

Since 2013,optimizing the business environment has become China's national strategy.In recent years,the Party and the government have continuously introduced a series of new measures such as the'"streamline administration,delegate power,strengthen regulation,and improve services55 reform to promote the continuous optimization of the business environment.As an important part of the business environment,the tax business environment is of great significance to improve the business environment and promote economic development.By analyzing the current situation of the tax business environment in China,this article discusses the existing problems in the process of optimizing tax business environment in China.Taking Shunde Taxation Bureau's innovative reform of tax business environment optimization as an example,this article introduces the practical innovation and promotion of optimizing tax business environment from four aspects:promoting convenience,digitalization,legalization,and intensive reform,in order to provide relevant experience for the optimization of tax business environment in other areas of China.

新一轮财税体制改革的战略谋划

作为进一步全面深化改革的重要组成部分,新一轮财税体制改革的谋划宜从如下四个方面展开:第一,以着力破解妨碍中国式现代化顺利推进的体制机制障碍,以为中国式现代化提供强大动力和制度保障为主攻方向。第二,以党的十八届三中全会以来围绕建立现代财政制度和现代税收制度所作出的一系列改革部署和所取得的一系列进展和成果为逻辑起点。第三,首先盯住相关行为主体关切,将着力点和着重点放在稳定相关行为主体预期、激发相关行为主体内在动力和创新活力上。第四,承继历史传统,在进一步全面深化改革中充当“先锋官”和“突击队”。

中国政府间转移支付制度三十年:演进、成效与变迁逻辑

中国政府间转移支付制度的建立是1994年分税制财政体制改革的重要制度创新。这一制度既构成了中国现代财政体制的重要组成部分,也为过去三十年分税制改革取得的巨大成功提供了制度保障。纵观过往的改革历程,政府间转移支付制度的每一次重大调整背后都有着深刻的财政体制和经济体制改革背景,始终服务于财政体制改革全局,并充当了财政体制落实国家战略、保障经济社会改革顺利推进的重要工具。站在分税制改革三十周年这一历史节点上,本文系统回顾中国政府间转移支付制度在过去三十年的历史演进,总结其改革所取得的主要成效,并阐释其制度变迁的内在经济和政治逻辑。这不仅有助于我们深刻理解这一制度的发展历程和运行规律,也为下一阶段进一步优化政府间转移支付制度,并在此基础上完善现代财政制度提供重要的历史借鉴和理论支撑。

Roadmap for China's fiscal and tax reform

China’s tax and fiscal reform will continue to advance on the course of public finance rapidly in the coming decade, andbecome the forerunner of reform and socioeconomic development.In the coming years, the reform will focus on threethemes: the fiscal and tax system, policies, and administration.The key element is to develop a fiscal and tax systemthat allocates compatible financial resources and administrative power to various levels of government.Fiscal and taxpolicies will play a critical role in transforming China’s economic growth pattern.To accomplish these goals, Chinaneeds a scientific and refined fiscal administration.These elements will form a system of great synergy.

民国税制理论对现实关怀的历史检视

民国时期正值传统农业社会向近代资本主义社会转变。西方的现代化理念传入中国,促使国内各领域的理论不断丰富。作为民国时期财政学理论当中的重要组成部分,租税理论在各方面因素影响下,与当时税制紧密交织,并呈现出鲜明的时代进步性及现实关怀特色,也在近代税制发展史上留下了浓墨重彩的一笔。民国税制理论的建构与演化是一个系统的过程,在民国这样一个特殊的时期,以现代性逻辑进行了理性愿景上的建构主义以及实践基础上的演化主义尝试,尤其是演化过程中之于现实的各种探究、提炼和总结,体现出较强的进步意义。对比考察民国三个时期的税制理论,并从所属时代及其探寻现代化过程中沿用理路的角度出发,解析其与税制改革之间的互动关系,对现实的税制改革有一定的指导意义。

分税制改革进展、问题及未来改革思考——基于地方视角的分析

1994年分税制改革在“中国奇迹”的创造中发挥了重要作用。本文以X省为例,归纳总结了中央—地方、省—市,市—县的财政管理体制。在现状分析基础上,从地方视角探析现行分税制的问题,包括国内外环境变化对分税制提出新要求、地方税体系建设滞后、对转移支付依赖程度不断提高、地方财政兜底责任较大等,并从激励地方、特别是欠发达地区发展出发,提出新一轮财税体制改革应坚持税制改革先行、加强激励和注重规范。

央地关系与债务:以空间政治经济学看高质量发展

央地关系改革是化解地方政府债务问题的关键。防范化解中国的地方政府债务风险,短期内应该强化财政纪律和打破中央对地方政府债务的隐性担保(“软预算约束”),长期则应该加快全国统一大市场建设,充分发挥经济集聚功能,优化地方政府债务的空间结构,建立地方财政与实体经济的良性循环。从空间政治经济学视角来看,2015年新《预算法》实施在一定程度上改善了地方政府债务的空间结构,但兼顾化债和发展仍需进一步推动符合长期、全局、多维目标的央地关系改革。在理顺大国治理的空间逻辑基础上,深入推进央地关系改革,有助于地方政府转变增长模式并稳步化解政府债务风险,最终实现区域优势互补的经济高质量发展。

对新一轮财税体制改革中税制变革的理论分析与思考

在新一轮财税体制改革中推动税制改革创新,以改革促高质量发展,更加突出构建经济发展与税收制度的良性互动关系,深刻把握构建高水平社会主义市场经济体制与税收制度的理论逻辑。更加全面系统认识税收制度与产权制度的内在关系,更好发挥税收制度的产权保护功能;更加适应产业链分工细化深化特征,不断推动优化税制结构;更好顺应区域分工趋势,不断优化区域税收分配机制;更加适应于数字经济发展阶段,尝试推动税制创新。

新一轮财税体制改革的目标:建立健全中国式现代财政制度

谋划新一轮财税体制改革,已经在紧锣密鼓地推进。本文拟在理解新一轮财税体制改革的基础上,围绕财政管理体制、税制和预算制度三个方面阐述新一轮财税体制改革的目标。总体来看,新一轮财税体制改革的目标是建立健全中国式现代财政制度。具体来看,建立健全中国式现代财政制度包括建立健全中国式分税制财政管理体制、建立健全中国式现代税制和建立健全中国式现代预算制度。新一轮财税体制改革应该能够较好地落实“财政是国家治理的基础和重要支柱”的定位要求,推动中国式现代财政制度的建立健全。

新一轮财税体制改革下现代税收制度建设研究

在分税制改革三十周年和深化财税体制改革总体方案出台十周年之际,中央提出谋划新一轮财税体制改革,这既对我国税制改革提出了新的要求,也为构建现代税收制度体系创造了重要的机会。我国社会主要矛盾的转化要求现代税收制度服务于有效市场和有为政府建设,经济发展阶段的跃升要求现代税收制度推动高质量发展、构建新发展格局,全面深化改革的进阶要求现代税收制度推进国家治理体系和治理能力现代化。然而,我国现有的税收制度仍存在诸多弊端,建设现代税收制度仍面临多重结构失衡的困境,即税收制度内部的结构失衡、税收制度与收费制度间的结构失衡、税收制度与征管体制间的结构失衡。在新一轮财税体制改革背景下建设现代税收制度,应当坚持效率效益、公平正义和国家安全等价值导向,持续深化税制体系改革,着力解决现行税制体系的多重失衡问题,为优化资源配置、维护市场统一、促进社会公平、实现国家长治久安提供税收制度保障。

新一轮财税体制改革下中期预算改革的思考

新一轮财税体制改革是全面深化改革的重要组成部分,是一场关乎国家治理体系和治理能力现代化的深刻变革。通过构建中期预算改革与新一轮财税体制改革核心目标的理论联系,分析中期预算框架提高财政能力、促进国家治理体系和治理能力现代化的内在机理。中期预算框架在新一轮财税体制改革中是增强财政稳定性、助力财政提质增效、实现最优财力均衡的理想“支点”。目前我国预算管理制度改革已进入深水区,中期预算改革的深化面临诸多阻力,难以满足我国高质量发展的需求,不利于我国治理体系和治理能力现代化的推进。新一轮财税体制改革应进一步深化中期预算改革,加大预算统筹力度,推进宏观政策协调配合,加强财政预算管理,增强财政可持续性,强化规划统筹和可操作性,大力提质增效,让财政更好地支撑国家发展战略。

公平分配视域下税制改革促进共同富裕研究

党的二十大报告提出:“分配制度是促进共同富裕的基础性制度。”税收作为调节收入分配、完善分配制度体系的重要手段,在促进共同富裕的过程中发挥着重要作用。实现共同富裕,不仅需要科学的税收制度设计促进收入分配公平,还需要完善的税收优惠政策优化分配格局和高水平的现代化税收征管制度实现对公平分配的辅助调节。新发展阶段须充分认识税收在促进共同富裕中的重要地位,按照税制改革——公平分配——共同富裕的思路更好地推进共同富裕进程。

含光热MRH和燃气掺氢的综合能源系统优化运行

在推动综合能源系统(integrated energy systems,IES)低碳转型发展的背景下,本文提出一种含光热甲烷重整制氢(photothermal methane reforming to hydrogen,PMRH)和燃气掺氢与储液式碳捕集协同运行的综合能源系统优化调度模型。首先建立PMRH设备、电解槽等模型,再针对碳排放问题建立掺氢燃气机组与碳捕集设备模型,最后在减排机制方面加入阶梯式碳税进一步约束系统的碳排放。基于此,以经济与环境成本最小为目标,计及功率、掺氢比等约束,构建IES低碳优化模型。对构建模型设置不同场景进行分析,系统总成本降低27.9%,碳排放量减少28.2%,验证了本文模型在经济性和低碳性方面的优势。

海南自贸港税制改革影响因素与突破路径

税制安排是实现自由贸易港高质量发展的核心动力。当前,海南自贸港税制改革正面临外部新一轮国际税改和内部财政约束等因素影响制约,如何有效突破,加快构建具有国际竞争力的税制体系是建设具有世界影响力的中国特色自由贸易港的重要任务。为此,一方面,建议加快海南自贸港税收法制化建设,优化税制结构,降低所得税和流转税税负,将现行全球税制向有限属地税制转型,建立符合支柱二规则的税收优惠政策。另一方面,大力推动自贸港财政体制改革,明确中央与海南自贸港事权和支出责任划分,科学合理界定自贸港财政支出范围,加快支出方式改革,优化地方政府债券发行和使用管理,以应对自贸港内部财政约束的挑战。

RPA技术在税务数字化转型中的可行性探究

随着数字政府、智慧税务的全面推进,税务部门通过使用现代化信息技术手段,实现税务数字化转型从而进行税收征管体制改革。RPA(robotic process automation)技术可依托“流程全自动化”的优势,配合“数据+规则”应用,推动税务征管模式改革,实现税收征管数字化转型。基于当前RPA技术在税务部门的应用,文章总结当前征管体制的主要现状,探讨RPA技术在基层税务的价值和可行性,深化RPA技术在税务数字化转型具有深刻意义。