Core Viewpoint - The implementation of the "Value-Added Tax Law" on January 1 marks a significant advancement in tax law modernization in China, providing a solid legal foundation for tax collection and protecting taxpayers' rights [1] Group 1: Tax Law Modernization - The "Value-Added Tax Law" is the first major tax law in China, impacting all sectors of the economy and ensuring the legal basis for tax collection and payment [1] - The establishment of a comprehensive legal framework for tax law is essential for good governance, with significant progress made in tax law construction since the 18th National Congress of the Communist Party [2] - As of now, 14 out of 18 existing tax types have completed the legislative process, with ongoing efforts to advance the remaining tax types [2] Group 2: Response to New Economic Models - The introduction of regulations for tax information reporting by internet platform enterprises aims to enhance compliance management and address regulatory gaps in the virtual economy [3] - The nationwide rollout of water resource tax reform is designed to promote sustainable development and rational use of water resources, highlighting the role of tax legislation in supporting green initiatives [3] Group 3: Tax Administration and Enforcement - Recent efforts by tax authorities to standardize enforcement practices have improved administrative efficiency, with new regulations clarifying the boundaries for tax enforcement actions [4] - The focus on high-risk industries and individuals has led to significant enforcement actions against tax evasion, employing a "reasoned enforcement" approach to balance strictness and understanding [4] Group 4: Collaborative Tax Governance - The establishment of a collaborative governance framework involving various sectors is crucial for effective tax law enforcement, especially in combating tax-related crimes [5] - Innovative measures in tax refund services for outbound travelers have significantly increased sales, enhancing the shopping experience for international tourists and contributing to domestic consumption [5] Group 5: Future of Tax Law Construction - The ongoing development of tax law in China reflects a commitment to enhancing the legal framework, improving enforcement standards, and fostering social collaboration in tax governance [6] - The goal is to position tax law as a facilitator for a better business environment, a regulator for social equity, and a stabilizer for high-quality economic development [6]
良法善治 绘就税收法治现代化新图景
Xin Lang Cai Jing·2025-12-31 19:00