党的二十届三中全会系统地提出了新一轮财税体制改革的基本框架和主体要求。新一轮财税体制改革 应在1994年的分税制改革和2014年现代财政制度建设等改革的基础之上，针对当前的一些实际问 题，拿出改革思路和方法，确立目标与方案。目前房地产市场仍在调整，宏观税负水平持续走低，地 方财政收入压力加大，债务风险出现转化。 因此，谋划新一轮财税体制改革要着力解决一些难点问 题，有效应对和缓解当前的财政困难状况，有力构建符合高水平社会主义市场经济体制和健全宏观经 济治理体系要求的现代财政。 其中需重点关注七个问题：一是合理提高财政收入占GDP的比重；二是稳健有效地增加财政收入； 三是完善地方税收体系，增加地方自主财力；四是完善中央地方财政关系，提升事权和支出责任的适 应性；五是真正实现党的十八届三中全会提出的建立事权和支出责任相适应的制度；六是完善财政政 策体系，推出一揽子增量政策；七是完善增值税制度，适应产业链创新和新业态发展。 党的二十届三中全会系统地提出了新一轮财税体制改革 的基本框架和主体要求。新一轮财税体制 改 革应在 1994年的分税制改革和2014年现代财政制度建设等改革的基础之上，针对当前的一 些实际 问题 ...

Core Viewpoint - The article emphasizes that effective tax policies should not merely focus on maximizing revenue but should be designed to enable businesses to thrive, thereby fostering economic growth and sustainable tax revenue generation [2][41]. Group 1: Overview of VAT Reform - The Ministry of Finance and the State Taxation Administration has solicited public opinions on the draft implementation regulations for the VAT law [3]. - VAT is a significant tax in China, projected to generate 6.57 trillion yuan in 2024, accounting for 38% of the total national tax revenue [4]. - The draft regulations consist of 57 articles covering key areas such as tax rate application, tax amount calculation, and tax incentives [7]. Group 2: Reasons for Reform - The reform is driven by the need to address multiple practical issues and development demands, including the complexity of the current VAT system established since 1994 [10][9]. - The new regulations aim to clarify who pays taxes, how much, and how deductions are managed, thereby reducing compliance costs for businesses [13][14]. Group 3: Key Changes in the Draft Regulations - Small-scale taxpayers can only upgrade their status and cannot revert to small-scale once classified as general taxpayers, closing loopholes for tax avoidance [15][16]. - The draft clarifies situations where input tax cannot be deducted, such as for personal consumption expenses, which simplifies accounting for businesses [19]. - The regulations tighten the rules around invoicing, preventing businesses from issuing false invoices to help clients save on taxes [20]. Group 4: Impact on Industries - Manufacturing and cross-border e-commerce are expected to benefit significantly from the new regulations, particularly due to clearer definitions of "overseas consumption" [25][28]. - The new rules allow for full deduction of input tax for equipment purchases under 5 million yuan, which can free up capital for businesses to invest in upgrades and R&D [24][26]. - The financial and real estate sectors will face stricter regulations regarding tax deductions, prompting businesses to be more vigilant about their expenses [34][36]. Group 5: New Opportunities and Challenges - The regulations may lead to the emergence of new professions, such as cross-border tax architects and digital tax management consultants, as businesses adapt to the new tax landscape [37]. - Companies may explore innovative strategies to optimize their tax burdens, such as forming cooperatives to benefit from tax exemptions [38].

Group 1 - The core viewpoint of the articles emphasizes the importance of tax reform during the "14th Five-Year Plan" period, focusing on enhancing local fiscal autonomy and addressing systemic issues that limit local government initiatives [1][10] - The "14th Five-Year Plan" has seen significant progress in tax reforms, particularly in areas like value-added tax and tax administration, while some reforms, such as personal income tax and real estate tax legislation, have faced delays due to various challenges [2][5][7] - The upcoming "15th Five-Year Plan" tax reforms will prioritize resolving local fiscal difficulties, implementing national strategic tasks, and establishing a more comprehensive modern tax system [3][10] Group 2 - The "14th Five-Year Plan" outlines seven main tax reform tasks, including optimizing the tax structure, improving the direct tax system, and advancing real estate tax legislation [4] - The progress of tax reforms has varied, with value-added tax reforms advancing rapidly due to prior experience and significant economic impact, while real estate tax legislation has been slower due to its complexity and societal sensitivity [5][6][7] - Future tax reforms will focus on enhancing fiscal revenue collection, with an emphasis on local government financial autonomy and the need for a stable macro tax burden to mitigate risks [11][12] Group 3 - The "15th Five-Year Plan" will continue some reforms from the "14th Five-Year Plan," such as moving consumption tax collection to local levels and refining value-added tax policies [10] - Individual income tax reforms are expected to maintain the current exemption threshold while gradually expanding the income base and unifying taxation for different income types [13][14] - The overall pace of tax reforms will depend on social consensus, the difficulty of interest adjustments, and the maturity of supporting mechanisms, reflecting a pragmatic approach to reform [9]