一方面，对违规招商引资行为明确"四个不得"红线，常态化监测整治"政策洼地"与"开票经济"；另一方 面，依托新出台的《互联网平台企业涉税信息报送规定》，推动超7000家平台报送涉税信息，有效遏制 刷单、虚开等乱象。此外，税务部门持续加大对偷逃税行为的打击力度，1—11月已查处包括明星网红 在内的"双高"人员1818名，查补税款超15亿元，同时对虚开骗税及违规中介保持高压震慑，有力维护了 税法权威与市场公平。 明令税务机关四"不得"严治违规招商 12月8日，国家税务总局举行例行新闻发布会，国家税务总局有关负责人表示，今年以来，税务部门聚 焦维护全国统一大市场与公平税收秩序，多措并举强化税收监管。 税务总局征管和科技发展司司长练奇峰解释，原来一些平台企业自身不开展实质性经营业务，仅通过帮 助其他主体开具发票来虚增平台注册地收入，并以此骗取地方奖补。《规定》打破了平台经济"注册地 与经营地分离"所带来的信息壁垒，使这类行为难以遁形。 此前，一些商户会要求上游供应商不开票，以此压低价格，加剧了平台经济"内卷式"竞争。《规定》实 施后，这些商户出于合规经营需要，会主动要求上游供应商为其开具发票，今年第三季度，平台内小规 ...

宏 观 研 究 中央政治局会议学习理解 国 内 经 济 相关研究 证券分析师 赵伟 A0230524070010 zhaowei@swsresearch.com 贾东旭 A0230522100003 jiadx@swsresearch.com 侯倩楠 A0230524080006 houqn@swsresearch.com 联系人 贾东旭 A0230522100003 jiadx@swsresearch.com 本研究报告仅通过邮件提供给 博时基金 博时基金管理有限公司(researchreport@bosera.com) 使用。1 2025 年 12 月 08 日 实现"十五五"良好开局 —— 12 月中央政治局会议学习理解 事件：12 月 8 日，中共中央政治局召开会议，分析研究 2026 年经济工作，审议《中国共产党 领导全面依法治国工作条例》。 政治局会议在基调上有何亮点？统筹经济工作和经贸斗争、重视政策效果和经济增长 会议重提 2025 年 4 月政治局会议首提的"更好统筹国内经济工作和国际经贸斗争"，凸显对 外部环境不确定性的关注与内部发展稳定性的重视。这一表述在 2024 年 12 月会议"更好 ...

央视网消息：国家税务总局8日举行新闻发布会，最新税收数据显示，今年以来，在消费品以旧换新等政策带动下，消费需求持续释放。 家电、新能源汽车等产品销售保持较快增长，文旅、体育等领域也呈现较高消费热度。 发票数据显示，今年前11个月，手机等通信设备零售业、冰箱等日用家电零售业销售收入同比分别增长20.3%、26.5%。新能源汽车消费 也持续向好，新能源乘用车销售收入同比增长19.1%。 同时，文旅市场新业态新场景不断涌现，激发消费活力持续增强。 今年以来，我国进一步优化离境退税政策和服务，持续优化购物体验，积极助力扩大入境消费。国家税务总局8日发布的最新数据显示， 今年前11个月，退税商品销售额和退税额同比增长98.8%。 据介绍，今年以来，退税商店已覆盖全国28个省区市，截至11月底，全国离境退税商店已达12252家，其中9151家为今年新纳入商店；提 供"即买即退"服务的商店超7000家，退税商品种类也更加丰富。 国家税务总局货物和劳务税司司长谢文称："今年1—11月份，全国离境退税商店销售商品大类达329类，较去年同期增加84类，同比增长 近四成。国货潮品备受青睐，购物吸引力不断提升，以智能手机为代表的国货 ...

Core Insights - The article discusses the advancements in the maritime logistics sector in Xiamen, particularly the implementation of a "single window" system that streamlines the process for ships entering and leaving the port, significantly reducing the time and effort required for documentation [2][4]. Group 1: Policy and Infrastructure Development - The "14th Five-Year Plan" emphasizes breaking down barriers to establish a unified national market and improving logistics rules and standards [1]. - The Xiamen Maritime Bureau has developed 33 modules with over 80 functions to enhance service efficiency for enterprises [3]. Group 2: Technological Innovations - The introduction of the "single window" system allows for one-time data submission, enabling quick processing of ship entry documentation, which previously required multiple submissions [2][3]. - The system provides real-time tracking of ship schedules and offers additional services such as fuel and supply information [2]. Group 3: Economic Impact - In the first three quarters of the year, the export value of ships from Fujian reached 15.17 billion, a year-on-year increase of 45.4%, marking a historical high for the same period [3]. - The "non-stop certification" service has saved enterprises over 100 million in operational losses by reducing the time required for documentation from 28 days to as little as one day [8]. Group 4: Collaborative Efforts - The Xiamen Maritime Bureau has collaborated with various departments to create a comprehensive service platform that allows for simultaneous processing of necessary certifications, thus optimizing the workflow [7][8]. - Feedback from 68 enterprise needs has been collected to further enhance the services provided by the "single window" system [3].

新华财经北京12月8日电（记者董道勇）8日，在国家税务总局举行的例行新闻发布会上，国家税务总局 副局长蔡自力介绍说，税务部门深入贯彻党中央、国务院关于纵深推进全国统一大市场建设"五统一、 一开放"的基本要求，切实发挥税收职能作用，积极作为、多点发力，持续做全国统一大市场的有力维 护者和推进者。 "下一步，税务部门将继续深入贯彻落实党中央、国务院决策部署，加力推动部门协同共治，更好发挥 税务部门在整治'内卷式'竞争中的职能作用，更好服务全国统一大市场建设。"蔡自力说。 一是加力纠治违规招商引资涉税问题。蔡自力表示，违规招商引资是影响全国统一大市场建设的症结之 一。自去年初起，税务总局就在全系统组织开展违规招商引资涉税问题专项治理，将其作为建强政治机 关的重要抓手，明确要求各地税务机关对地方违规招商引资涉税问题不得出谋划策、不得参与配合、不 得知情不报、不得放任失管，并严肃查处和通报违反规定的典型案例。同时，对各地违规招商引资带来 的税收收入异常、发票开具异常等情形，专门设置相关指标，进行常态化按月监测和核实处置，重大问 题推送相关部门协同纠治。 （文章来源：新华财经） 三是加力提升跨区域税费业务办理效能。蔡自力 ...

Group 1 - The core viewpoint of the news is that the tax revenue in China has shown a positive trend, with tax authorities collecting over 29 trillion yuan in tax and fee income from January to November, indicating a stable economic situation [1] - The tax revenue (excluding export tax rebates) exceeded 16 trillion yuan, reflecting the ongoing improvement in the economic landscape [1] Group 2 - The tax authorities have seen a nearly fourfold increase in handling cross-regional tax-related business for taxpayers this year, with inter-provincial trade sales accounting for 41.1% of national sales revenue, up 0.8 percentage points year-on-year [2] - The number of provinces experiencing growth in inter-provincial trade has increased from 19 to 27, indicating a deepening of trade connections between provinces [2] Group 3 - The tax authorities have implemented strict measures against local governments engaging in illegal investment attraction practices, which disrupt the national unified market [2][3] - A set of four prohibitions has been established for local tax authorities to prevent them from participating in or facilitating illegal tax incentives [2][3] Group 4 - Over 7,000 platform companies have reported tax-related information since the implementation of the new regulations, leading to a 12.7% year-on-year increase in tax payments by platform operators [4] - The regulations have resulted in a reduction of "brushing" activities that artificially inflate traffic, and the number of "shell platforms" has also decreased [4][5] Group 5 - The implementation of the regulations has encouraged small-scale taxpayers to request invoices from suppliers, resulting in a 22% year-on-year increase in invoice amounts obtained by these taxpayers [5] - Previously hidden issues, such as tax evasion through income concealment and income splitting, have become easier to detect, providing a solid foundation for compliance [5] Group 6 - The regulations do not impose additional burdens on delivery and service personnel, ensuring their daily work and income remain unaffected [6] - The tax authorities have prohibited platforms from over-deducting fees during tax withholding, protecting the rights of service workers [6] Group 7 - The tax authorities have cracked down on tax evasion cases involving high-risk gas stations and celebrities, recovering over 15 billion yuan in tax payments from 1,818 individuals [7] - A total of 39,04 high-risk gas stations have been investigated, resulting in a recovery of 41.63 billion yuan in tax payments [7] - The authorities have maintained a high-pressure stance against fraudulent tax practices, inspecting nearly 69,600 enterprises suspected of tax fraud this year [7]

Core Viewpoint - The National Taxation Administration emphasizes the implementation of policies to enhance the business environment, promote fair competition, and regulate the platform economy, leading to improved tax compliance and reduced disorderly competition [1][2][3]. Group 1: Regulatory Measures - The tax authorities are intensifying efforts to address tax issues related to illegal investment attraction, which is seen as a key obstacle to building a unified national market [1][2]. - Specific indicators have been established to monitor and verify tax revenue anomalies and invoice issuance related to illegal investment attraction, with a focus on preventing "policy gaps" and "invoice economy" practices [2]. Group 2: Policy Environment Optimization - The tax authorities are working to ensure fair tax policies as an inherent requirement for the construction of a unified market, establishing a regular inter-ministerial consultation mechanism with the Ministry of Finance [3]. - There is a commitment to fully implement tax and fee preferential policies to support high-quality development, utilizing big data to match policies with eligible businesses [3]. Group 3: Cross-Regional Tax Services - The tax authorities are enhancing the efficiency of cross-regional tax services, implementing a one-stop service for tax-related business nationwide, which has resulted in a nearly fourfold increase in cross-regional tax business handled this year [4]. - Data shows that from January to November, inter-provincial trade sales accounted for 41.1% of national sales revenue, reflecting deepening trade connections between provinces [4]. Group 4: Enforcement Actions - The tax authorities have focused on high-risk sectors, identifying and addressing tax evasion cases, including 3,904 high-risk gas stations and 1,818 individuals, recovering significant amounts in unpaid taxes [5][6]. - A total of 69,600 enterprises suspected of fraudulent tax practices were inspected, recovering 8.606 billion yuan in export tax refunds [6]. Group 5: Compliance and Transparency - The tax authorities have increased the exposure of typical tax violation cases, with over 490 cases disclosed this year, aiming to deter violations and promote compliance [7]. - There has been a notable increase in the number of major tax violators who have taken corrective actions, with a 40% rise in those successfully restoring their credit status [7].

编者按 今天我们编发广东优凯科技有限公司董事长黄平先生的来信，其中谈及的行业无序竞争、 劣质产品凭借低廉价格抢市场等问题很有代表性和针对性，应当引起我们高度重视。习近平总书记指 出，推动全国统一大市场建设取得积极成效，但总体来看，这项任务仍很艰巨，全国统一大市场建设面 临不少困难和阻力。为了找准症结破解难题，推动大市场强起来，本报组成调研组，深入采访部委、地 方、行业、企业和专家学者，形成系列专题调研报告，从明日起陆续刊发。我们期待社会各界群策群 力、共同参与，切实解决无序竞争和严重"内卷"问题。 经济日报编辑部： 我是广东优凯科技有限公司董事长黄平，从事家用洗涤清洁剂行业20多年，对目前行业内存在的无 序竞争与标准缺失乱象十分痛心。这些问题不仅关乎洗涤剂行业健康发展，更反映建设全国统一大市场 中的障碍，必须正视和清除。贵报是中央党报、经济大报，我想就此向贵报抒发一二。 日常洗衣时会发现，一些白色衣服穿着不久就发黄变旧。一般人觉得是衣服质量不好，事实上，罪 魁祸首是洗涤剂质量不够高、标准不达标，导致残留污渍氧化后的颜色呈现出来。 目前，我国洗涤剂行业实行的是推荐性标准，因其非强制性，很多企业执行无门槛的企业标 ...

Core Viewpoint - The "14th Five-Year Plan" emphasizes the deepening of the construction of a unified national market as a key goal for economic and social development, aiming to build a strong domestic market and eliminate barriers to market construction [1] Group 1: Market Construction and Advantages - The construction of a unified national market has led to significant institutional achievements, enhancing development vitality and improving people's livelihoods [2] - The super-large-scale market is a major advantage for China's development, and leveraging this advantage is crucial for creating a high-standard market system [2] - A strong domestic market is characterized not only by its larger scale but also by more complete institutional rules and optimized structural levels, serving as a powerful engine for high-quality economic development [2] Group 2: Policy and Regulatory Framework - The establishment of an efficient, fair, and open unified national market facilitates the smooth flow and efficient allocation of resources, reducing transaction costs and fostering innovation [3] - The "Five Unifications and One Opening" are fundamental requirements for advancing the unified national market, including unified basic systems, infrastructure, and regulatory enforcement [5] Group 3: Challenges and Solutions - Addressing "involution" in various industries is a key challenge in advancing the unified national market, requiring the rectification of chaotic low-price competition and local protectionism [7] - Recent measures, such as the release of the "Guidelines for the Construction of a Unified National Market" and the implementation of the "Fair Competition Review Regulations," aim to tackle these challenges [7] Group 4: Strategic Vision - The "14th Five-Year" period is critical for the construction of a unified national market, necessitating a balance between effective markets and proactive government intervention to create a well-regulated economic order [8]

发挥超大规模市场优势 党的二十届四中全会通过的"十五五"规划建议将全国统一大市场建设纵深推进确立为"十五五"时期经济 社会发展的目标之一，提出建设强大国内市场，加快构建新发展格局，坚决破除阻碍全国统一大市场建 设卡点堵点。 如何准确理解把握全国统一大市场内涵？如何通过破除卡点堵点，纵深推进全国统一大市场建设？记者 就此采访了相关专家学者。 医保跨省域直结、网购跨平台支付、市场准入负面清单不断"瘦身"……近年来，全国统一大市场建设的 一系列制度成果，持续提升发展活力和民生温度。 超大规模且极具增长潜力的市场，是我国发展的优势所在。充分发挥这一优势，一个重要方面就是纵深 推进全国统一大市场建设，建成统一开放、竞争有序、制度完备、治理完善的高标准市场体系。 国务院发展研究中心市场经济研究所副所长刘涛认为，构建新发展格局的关键在于经济循环的畅通无 阻。必须用足用好超大规模市场优势，畅通国内大循环，形成对全球要素资源的强大吸引力，并以国际 循环提升国内大循环的效率和水平，为构建新发展格局提供坚实基础支撑。 "强大国内市场不仅指规模范围更大，更是指制度规则更完备、结构层次更优化、影响力与吸引力更强 的现代市场循环体系。" ...