税费收入将超155万亿，“十四五”税改数据透露哪些信号

Core Viewpoint - The tax revenue collected by the tax authorities during the "14th Five-Year Plan" period is expected to exceed 85 trillion yuan, reflecting a growth of 13 trillion yuan compared to the total tax revenue during the "13th Five-Year Plan" period, indicating a stable and improving Chinese economy [1][4]. Tax Revenue and Economic Growth - The total tax and fee revenue collected by the tax authorities during the "14th Five-Year Plan" period is projected to exceed 155 trillion yuan, strengthening the national financial foundation for economic and social development [2]. - The cumulative new tax cuts and fee reductions during this period are expected to reach 10.5 trillion yuan, with export tax rebates anticipated to exceed 9 trillion yuan, effectively promoting economic and social improvement [2]. Tax Structure and Industry Contribution - The tax revenue collected by the tax authorities accounts for approximately 80% of the total fiscal revenue, reflecting the significant role of the tax system in supporting national development [3]. - The manufacturing sector remains the largest contributor to tax revenue, consistently accounting for around 30%, while the fastest growth is seen in modern service industries such as information software and technology services [4]. Quality of Economic Development - The high-tech industry has shown robust growth, with average annual sales revenue growth of 13.9% from 2021 to 2024, and the proportion of high-tech manufacturing in total manufacturing has increased from 15.3% in 2020 to 16.9% in the first half of this year [5]. Tax Revenue Trends and Influencing Factors - Despite steady economic growth, tax revenue has experienced slight declines due to factors such as significant tax cuts and fee reductions, which have a short-term negative impact on tax revenue but are beneficial for long-term economic growth [6]. - Structural changes in the economy, including a slowdown in traditional industries like real estate and the relatively small scale of emerging industries, have also contributed to the deceleration in tax revenue growth [7]. Tax System Reforms - The proportion of direct taxes has exceeded 40% during the "14th Five-Year Plan," reflecting an enhancement in the redistributive function of the tax system [9]. - The tax authorities have made significant progress in tax legislation and modernization, including the implementation of the Value-Added Tax Law and the establishment of a new electronic tax bureau that streamlines tax processes [9][8]. Compliance and Enforcement - The tax authorities have enforced tax laws rigorously, recovering 571 billion yuan in tax losses from 62,100 cases of tax violations since the beginning of the "14th Five-Year Plan" [10].