【粤开宏观】推动税制改革的三条主线、三大原则和实施路径

Group 1: Tax Reform Objectives - The tax reform aims to address local fiscal difficulties by increasing local financial autonomy and reducing expenditure responsibilities[16] - The reform emphasizes the importance of tax systems in supporting major national strategic tasks, such as achieving common prosperity and developing new productive forces[19] - The goal is to establish a more modern tax system that aligns with China's modernization efforts, focusing on legal compliance and adapting to new economic realities[20] Group 2: Implementation Principles - The macro tax burden should not significantly decrease to ensure sustainable fiscal capacity, with current tax revenue at 14.4% of GDP, down 4.3 percentage points since 2013[22] - Tax reform must respect basic tax principles, ensuring that each tax type primarily serves to generate revenue before any regulatory functions[24] - A gradual and prioritized approach to reform is necessary, considering economic conditions and public acceptance to avoid abrupt changes that could destabilize the economy[25] Group 3: Specific Reform Measures - Immediate measures include merging certain local taxes to enhance local fiscal capacity and streamline tax management[27] - Enhancements to the VAT deduction chain are essential to improve tax neutrality and revenue collection efficiency[28] - The reform will also focus on improving tax support for key sectors, such as technology and green development, to facilitate high-quality growth[30]