税收促进加快建设全国统一大市场研究  

A Research on Tax-Related Methods Promoting the Accelerated Construction of a Unified National Market

作　　者：孟军 MENG Jun

机构地区：[1]国家税务总局浙江省税务局

出　　处：《国际税收》2024年第11期11-19,共9页International Taxation In China

摘　　要：构建全国统一大市场,是以习近平同志为核心的党中央从全局和战略高度作出的重大决策。税收作为宏观调控的重要手段,在全国统一大市场建设中发挥着重要作用。本文在相关文献研究的基础上,分析税收促进全国统一大市场建设的有益举措和不足之处,从加强制度稳定性、政策协调性、治理规范性、数据增值性四方面,提出税收促进加快建设全国统一大市场的思路与对策,以期促进要素资源在更大范围畅通流动、发挥我国超大规模市场优势。Constructing a unified national market is a major decision made by the Party Central Committee with Comrade XI Jinping as its core from an overall and strategic perspective.As an important means of macro-control,taxation plays an important role in the construction of a unified national market.Based on relevant research literatures,this paper analyzes the beneficial measures and deficiencies of taxation in promoting the construction of a unified national market.From four aspects of strengthening the stability,policy coordination,governance standardization,and data value-added,it puts forward ideas and countermeasures for taxation to promote the accelerated construction of a unified national market,in order to facilitate the smooth flow of factor resources on a larger scale and give play to China's super-large market advantages.

关 键 词：全国统一大市场 税收法定 税收公平 涉税政策 税收征管 税收大数据 

分 类 号：F810.42[经济管理—财政学]