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全国税收学术盛会在沪举办 国际税收领域首部蓝皮书发布
Sou Hu Cai Jing· 2025-10-27 06:23
Core Insights - The forum on "High-Quality Development of Tax Services" was held in Shanghai, attended by over 200 participants from universities, tax authorities, and tax service firms [1] - The release of the "China International Tax Development Report (2025)" marks the first blue book in the international tax field, aiming to showcase the changes in international tax development [3] Group 1: Tax Policy and Reform - The report emphasizes the direction of tax reform in China, focusing on increasing the proportion of direct taxes while reducing indirect taxes, as highlighted by the evolution of policies from the 18th to the 20th National Congress [3] - The optimization of the tax structure has effectively lowered the macro tax burden while improving the tax system [3] Group 2: Tax Compliance and Governance - The new "Tax Compliance Plan" replaces the previous "Tax Planning," aiming to enhance tax order reconstruction and support long-term stable development for enterprises [4] - The shift towards "compliance-first" tax governance is driven by policy and management technology, fostering a cooperative relationship between tax authorities and enterprises [4] - A collaborative governance model based on trust between tax authorities and enterprises is proposed to achieve risk prevention and mutual benefits [4] Group 3: Consumer Impact and Regulatory Recommendations - Strengthening platform tax regulation may negatively impact consumer welfare in the short term through price, category, and quality effects, although market competition can mitigate these negative impacts [4] - Recommendations include building a "precise collaborative" smart tax management system, implementing differentiated regulation, and enhancing anti-monopoly measures to balance tax fairness and consumer rights [4] Group 4: Discussions and Future Directions - Experts and practitioners engaged in discussions on topics such as the new quality of service in the tax profession, tax compliance, consumption tax reform, and the training models for financial and tax talents in the new era [4]