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全国统一大市场下的财税制度建设

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《中共中央国务院关于加快建设全国统一大市场的意见》(以下简称《意见》)指出当前迫在眉睫的任务在于打造一个既具有高效能、规范化,同时确保公平竞争、开放性强的全国性一体化大市场.同时,需要深入领会《意见》的深远影响和紧迫性,增强对风险的防范认识,提升在极端情况所需的灵活应对机制和有效治理方略.新时期,需要谋取不断增强产业链和供应链体系面对压力时的稳健性和保障水平,坚持在抢占关键科技高地的竞争中取得成就,不断增强战略资源保障能力,确保国内市场稳定,确保国家经济建设在常规或极端情况下保障稳定运行,并持续维系社会政治经济发展的总体安定.经过多年开放和社会经济发展,我国已经建立起全球最为完备、规模最为宏大的工业体系及相应的支撑实力,并且拥有国际领先的研发创新能力与先进制造水平.同时,在确保内需市场顺畅性的前提下,在国内统一大市场建设过程中,还看到诸多明显的弱点和薄弱环节.一定程度上表现在产业链基础设施脆弱,决定性、核心性技术掌握不足,对外依存度较高,链条断裂的威胁依旧存在;创新源头活力不强,基础性科研成果缺乏创新的突破;以及对于外源性能源,如石油、天然气、铁矿石等资源的依赖程度过高等具体难点和堵点.在全球百年巨变快速推进之际,日益增加的外部限制和施压有可能在任何时候加剧,隔离及供应链的崩断风险不停提高,许多弱项与易受攻击的链接问题将愈发明显地显示出其易损性.该文试从财税政策和相关制度建设维度出发,着重针对全国统一大市场在建设现代化产业体系,促进各产业有序链接、高效畅通的层面更好发力,从制度建设角度讨论这一过程中可能出现的问题以及建议.
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

胡天龙

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中国人民大学财政金融学院,北京 100875

统一大市场 税收管理 税收征管 数字经济 产业链

2024

中国发展
中国致公党中央委员会

中国发展

CHSSCD
影响因子:0.517
ISSN:1671-2404
年,卷(期):2024.24(2)
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