蓝皮书在沪发布 致力展示国际税收发展变化全貌

Core Insights - The "China International Tax Development Report (2025)" blue paper was released in Shanghai, focusing on China's tax reform and international tax cooperation practices [1][3] - The report evaluates the international competitiveness of China's corporate income tax and explores the deepening paths for tax administration cooperation under the Belt and Road Initiative [1] - It addresses challenges posed by the implementation of global minimum tax rules and offers feasible and forward-looking recommendations [1] Group 1: Tax Reform and Policy - The blue paper emphasizes a combination of "opening up" and "focusing inward," structured into four sections: general report, policy section, management section, and reference section [2] - It highlights the direction of tax reform in China towards increasing the proportion of direct taxes while reducing indirect taxes, which has effectively lowered the macro tax burden [2] - The report underscores the importance of high-quality development in modernizing tax systems, rooted in China's national conditions and aimed at achieving common prosperity [2] Group 2: Tax Governance and Compliance - Tax governance is shifting towards a "compliance-first" approach, driven by policy and administrative technology, fostering a cooperative relationship between tax authorities and enterprises [4] - The concept of tax compliance is defined by principles such as substance over form and reasonable business purpose, aiming to prevent tax loss and ensure consistency in content and form [4] - The report advocates for the establishment of a "precise collaborative" smart tax management system, emphasizing differentiated regulation and balancing tax equity with consumer rights [4]