Construction of Fiscal and Taxation System under the Unified Domestic Market
The Opinions of the Central Committee of the Communist Party of China and the State Council on Accelerating the Construction of a Unified Domestic Market(hereinafter referred to as the"Opinions")points out that the urgent task at present is to act quickly and commit to building a large integrated national market that is both efficient and standardized,while ensuring fair competition and strong openness.At the same time,it is necessary to deeply understand the far-reaching impact and urgency of the Opinions,enhance the awareness of risk prevention,and enhance the flexible response mechanism and effective governance strategy required in extreme situations.In the new era,it is necessary to continuously enhance the robustness and guarantee level of the industrial chain and supply chain system in the face of pressure,insist on making achievements in the competition to seize key scientific and technological highlands,constantly enhance the ability to secure strategic resources,and ensure the continuous connection of the domestic market to make sure that the national economic construction can guarantee stable opera-tion regardless of routine or extreme circumstances and continue to maintain the overall stability of society.After years of opening up and social and economic development,China has established the world's most complete and large-scale industrial system and the corresponding supporting strength,had the world's leading capability for re-search,development and innovation and advanced manufacturing level.At the same time,on the premise of ensu-ring the smoothness of the domestic market,we also see many obvious weaknesses and weak links.To a certain ex-tent,the industrial chain infrastructure is fragile,decisive and core technologies are insufficient,external depend-ence is high,and the threat of chain breakage still exists.The source of innovation is not strong,and the basic sci-entific research results lack innovative breakthroughs;As for exogenous energy,there exist specific difficulties and blocking points,such as highly depend on oil,natural gas,iron ore and other resources.At a time of rapid global change,increasing external constraints and pressures are likely to intensify at any time,the risk of isolation and supply chain breakdown is increasing,and the vulnerability of many weak and vulnerable links will become increas-ingly apparent.This paper tries to start from the dimensions of fiscal and tax policies and related system construc-tion,focusing on the unified domestic market in the construction of modern industrial system,promoting the orderly link of various industries,efficient and smooth level to make better efforts,and discusses the possible problems and suggestions in the process from the perspective of system construction.
the Unified Domestic MarketTax AdministrationTax Collection and ManagementDigital E-conomyIndustry Chain