文/九派新闻特约评论员 舒圣祥 从市场机制角度看，降低二手房交易成本具有一石三鸟之效。首先，它能有效激活存量房市场，缓解当前部分城市二手房交易几乎陷入停滞的困 境。其次，改善型群体的旧房出售，往往是其购入新房的前提，通过促进二手房流转，可以释放改善型需求，进而带动新房市场销售，形成一二 手房市场良性互动。最后，交易成本的降低有助于提升住房资产的流动性，有助于推动房地产市场从投资驱动向消费驱动转型，实现更高效的资 源配置。 当然，我们也需清醒认识到，增值税降税是市场循环的"润滑剂"，但并非楼市复苏的"万能钥匙"。当前房地产市场的核心矛盾仍在于预期转弱、 需求不足和结构性失衡，部分城市的高库存压力也非单一政策所能解决。增值税下调能够降低交易门槛，但无法直接创造需求。因此，这一政策 需要与改善宏观经济预期、完善住房保障体系、优化土地供应结构等更为基础性的改革协同推进，方能发挥最大效应。 房地产市场平稳健康发展，关乎经济全局和民生福祉。此次降税政策，是税制改革的必然要求，也是以民生为导向让利于民，为市场循环松绑。 通过降低交易成本、提高市场效率，让住房回归居住本质，让市场恢复资源配置功能。期待这份政策红利能有效传导至 ...

（原标题：卡斯特经济顾问详解卡斯特经济计划） 智利《金融日报》12月18日报道，智利当选总统卡斯特的主要经济顾问豪尔赫·基罗 斯，在制造业促进协会年度理事会上，向商界详细阐述了新政府的经济计划重点。核 心内容包括三个方面：一是推进监管便利化，重点解决土地使用和环境评估体系中的 瓶颈问题；二是进行税制改革，计划将大中型企业的首类所得税税率从27%降至23%， 并对雇佣有非正规化风险工人的企业降至20%；三是实施财政调整，整顿国家财政。基 罗斯强调，计划的根本目标是创造和保护就业岗位。他同时呼吁商界维护企业文化， 捍卫私营部门的作用，"不要做蠢事"，避免新的企业丑闻或合谋案损害新政府。 ...

中新网广州12月28日电 (记者 王坚)"广州论坛2025年年会"27日至28日在广州举行。会议期间，举行了 香港太平洋协会国际合作战略启动仪式。 据了解，本届论坛以"商都智变，湾区向强：现代化产业体系新征程"为主题，汇聚了海内外政产学研各 界代表，围绕广州现代化产业体系建设的关键议题与未来方向，展开对话，为广州产业转型升级与高质 量发展寻路径，聚共识。 活动现 其中，郑永年从宏观战略视角提出了现代化产业体系建设的核心思路与改革方向。他认为，人工智能时 代，在产业、技术、人才方面的竞争本质上是改革的竞争，呼吁推动五个方面的系统性改革，具体包括 人才及科研评价体系改革、监管体系改革、金融机制改革、行政体制改革、开放体系改革。 联办财经研究院首席专家许善达分析了人工智能时代的生产力特征、资本与劳动需求的变化以及相关税 制改革的必要性。他认为，可以通过谋划新一轮税制改革，激发国企、民企与外资的投资活力，为我国 在人工智能时代的产业升级提供坚实支撑。 国务院发展研究中心产业经济研究部部长田杰棠系统阐述了构建以先进制造业为骨干的现代化产业体系 的战略框架与实施路径。他建议分业施策，推动传统产业高端化、智能化、绿色化、融 ...

改革攻坚方面，此次会议就改革攻坚重点展开了四个方面的内容：其一仍然是统一大市场建设，并再次 强调了深入整治"内卷式"竞争，同时明确要"规范税收优惠、财政补贴政策"，从根源治理新兴产业"内 卷式"竞争问题。其二是激发各类经营主体活力，针对国有企业，我们认为重心或仍在国有经济布局优 化和结构调整，切实发挥国有企业科技创新、产业控制和安全支撑作用；针对民营企业，一方面放宽准 入，支持民企参与"两重"、"两新"，另一方面着力解决拖欠民企账款，持续优化民营企业发展环境。其 三是税制改革，会议再提"健全地方税体系"，指向地方财政困难的现实问题，预计后续将推进消费税征 收环节后移并稳步下划地方，同时研究把城市维护建设税、教育费附加、地方教育附加合并为地方附加 税等。其四是与金融相关的改革措施，一方面，深入推进中小金融机构减量提质，继续做好中小银行的 合并重组，推进中小金融机构风险处置和转型发展；另一方面，持续深化资本市场投融资综合改革，推 动资本市场为科技创新、产业升级注入金融活水。 民生方面，本次会议围绕就业、教育、医疗、社会保障等关键民生问题提出一揽子解决新方案。就业上 新增"鼓励支持灵活就业人员、新就业形态人员参加职 ...

12月10日，据日本放送协会NHK，在明年度税制改革中，日本政府与执政党正就针对股票、土地等资 产性收入较高的超富裕阶层的征税制度进行调整，计划将基准年总收入从目前的约30亿日元以上，下调 至约6亿日元以上，以扩大征税对象范围。 美股频道更多独家策划、专家专栏，免费查阅>> 日本当前税制存在一个问题：工资等收入适用累进所得税率，而股票及不动产转让收益等资产性收入则 适用统一税率，这导致资产性收入占比较高的超富裕阶层整体所得税负担率反而较低。针对从今年收入 起、年总收入约30亿日元以上的超富裕阶层中资产性收入较高者，已经开始实施附加征税。预计新标准 将适用于后年的收入。届时，征税对象预计将从目前的约200-300人扩大至约2000人，税收收入有望增 加约3000亿日元。 责任编辑：山上 ...

Core Viewpoint - The Japanese Finance Minister, Katsuyuki Kitamura, emphasized that there is no divergence between the government and the Bank of Japan regarding economic assessments, highlighting their collaboration towards achieving price targets and fiscal sustainability [1] Economic Outlook - Both the government and the Bank of Japan believe that the Japanese economy is "moderately recovering" [1] - The Bank of Japan is expected to implement "appropriate monetary policy" to sustainably and stably achieve its price targets, reaffirming the independence of the central bank [1] Fiscal Policy - The government plans to coordinate with the ruling party on the review of subsidy projects and investment funds [1] - There is an intention to seek public opinion on "wasteful spending" issues by the end of the year [1] - Tax reform and budget preparation for next year will reflect the outcomes of government spending reviews conducted by an expert group [1]

Core Viewpoint - The article emphasizes the need for a cognitive transformation in the regulation of administrative actions related to enterprises, focusing on reducing costs and improving efficiency by establishing a standardized system for administrative behavior towards businesses and enhancing the overall service system for enterprises [2]. Summary by Sections Government Initiatives - The State Council's inter-ministerial joint meeting on enterprise burdens highlighted plans to focus on cost reduction and efficiency improvement by 2026, aiming to create a regular operational mechanism for policies benefiting enterprises [2]. - From January to August this year, major policies supporting the manufacturing sector have resulted in tax reductions and refunds totaling nearly 1.3 trillion yuan, with over 10 trillion yuan in cumulative tax reductions during the "14th Five-Year Plan" period, significantly alleviating the burden on enterprises [2]. Business Sentiment - A survey by the China Small and Medium Enterprises Development Promotion Center revealed that 57% of enterprises desire further reductions in value-added tax, 55% seek lower corporate income tax, and 37% wish for reduced costs related to energy and land use [2]. - Despite existing policies, many enterprises still feel a heavy burden due to issues such as hidden costs, lack of timely policy implementation, and the resurgence of arbitrary fees and inspections [3]. Policy Effectiveness - The article identifies that some policies are not meeting the needs of enterprises effectively, leading to dissatisfaction. The root cause is attributed to a disconnect between government perceptions of what enterprises need and the actual requirements of businesses [4]. - It is suggested that the decision-making and execution mechanisms for policies should adopt a perspective that prioritizes the needs of enterprises, ensuring that policies are designed based on actual business demands rather than assumptions [4]. Information and Feedback Mechanisms - Establishing a transparent mechanism for conveying enterprise demands and government policy resources is crucial for enhancing the sense of satisfaction among businesses [5]. - The feedback from enterprises and stakeholders is essential for refining policies and ensuring they are responsive to market realities, indicating that the effectiveness of policies should be continuously evaluated [5]. Taxation and Financial Reforms - The article advocates for tax reform, particularly in corporate income tax deductions, to alleviate the financial burden on enterprises. It emphasizes the need for a shift from a reliance on turnover taxes to a focus on direct taxes [5]. - The implementation of advanced tax systems, such as the "Golden Tax Phase IV," is expected to enhance the precision of tax assessments and reduce the administrative burden on businesses [5]. Systemic Challenges - Addressing the challenges of arbitrary fees and inspections requires systemic reforms, especially in the context of local financial pressures. The article calls for a focus on maintaining basic operational functions at the grassroots level [6]. - The best policies for enterprises are characterized by minimal disruption and a respectful approach from government departments, ensuring that policies are appropriately aligned with the needs of businesses [7].

Core Viewpoint - The article emphasizes the need for a cognitive transformation in the regulation of administrative behaviors related to enterprises, focusing on reducing costs and improving efficiency through the establishment of standardized systems and comprehensive service frameworks for businesses [2][4]. Group 1: Policy Implementation and Impact - The State Council's inter-ministerial joint meeting on enterprise burdens highlighted a target to establish a normalized mechanism for pro-business policies by 2026, aiming to enhance the business environment and reduce operational costs for enterprises [2]. - From January to August this year, the main policies supporting the manufacturing sector have resulted in tax reductions and refunds totaling nearly 1.3 trillion yuan, with over 10 trillion yuan in cumulative tax reductions during the "14th Five-Year Plan" period, significantly alleviating the burden on enterprises [2]. - Despite these efforts, 57% of enterprises desire further reductions in value-added tax, and 55% seek lower corporate income tax, indicating a continued demand for enhanced support from the government [2]. Group 2: Challenges in Policy Perception - Some enterprises still perceive a heavy burden in certain areas, with issues such as hidden costs, delayed policy implementation, and a resurgence of arbitrary fees and penalties being reported [3]. - The dissatisfaction stems from policies that are not well-targeted or convenient, with a need for a shift in government perception towards understanding and addressing the actual needs of enterprises [4]. Group 3: Recommendations for Improvement - To enhance the effectiveness of pro-business policies, a shift in decision-making and execution mechanisms is necessary, focusing on understanding enterprise needs rather than imposing top-down solutions [4][5]. - Establishing a transparent mechanism for matching enterprise demands with government policy resources is crucial for improving satisfaction and reducing administrative costs [5]. - A systematic approach is required to address issues like arbitrary fees and penalties, ensuring that basic operations at the grassroots level are maintained within a framework of financial reform [6].

Core Points - The Colombian Ministry of Finance and Congress have resumed discussions on tax reform, focusing on adjustments to consumption tax rates and the elimination of certain fuel taxes while increasing taxes on alcohol, tobacco, and digital services [1] Group 1: Tax Reform Proposals - The original plan to impose a fuel tax aimed at generating 26 billion pesos (approximately $69,500) has been removed from the proposal [1] - The tax rate on digital services provided by foreign platforms will increase from 3% to 4.5%, and small imported goods will gradually be subject to value-added tax (VAT) [1] - Consumption tax on tobacco products will be expanded to include e-cigarettes and heated tobacco products, with annual adjustments based on inflation [1] Group 2: Impact on Specific Sectors - The consumption tax for the restaurant industry will also be increased in phases [1] - To promote regional tourism, hotels in towns with populations under 200,000 will receive a four-year VAT exemption, allowing related businesses to benefit from refunds and compensations [1]

Core Viewpoint - The "15th Five-Year Plan" emphasizes the role of proactive fiscal policy and enhancing fiscal sustainability, marking a shift from the previous plan's focus on establishing a modern fiscal and tax system [1] Group 1: Central-Local Fiscal Relations - The plan suggests strengthening central authority and increasing the central government's fiscal expenditure ratio while enhancing local fiscal autonomy, especially as reliance on land finance decreases [2][3] - Central government transfer payments to local governments have exceeded 10 trillion yuan for three consecutive years, indicating a commitment to increasing local fiscal capacity [2] - The central fiscal expenditure ratio is currently below 15%, which is lower than that of major countries, highlighting the need for reform to better align responsibilities and resources between central and local governments [3] Group 2: Debt Management - The establishment of a long-term mechanism for government debt management is crucial, with a focus on addressing existing hidden debts and preventing new ones [4] - Transparency in local government debt information is essential, and debt management should consider sustainability and market conditions to minimize financing costs [4] - The government aims to optimize debt structure and scale, ensuring that debt management aligns with high-quality development goals [4] Group 3: Tax System Reform - The plan calls for deepening tax system reforms to ensure that tax obligations align with the capacity of microeconomic entities, addressing discrepancies in tax burdens [6][7] - The macro tax burden has been decreasing since 2017, with projections indicating that tax revenue will account for less than 13% of GDP by 2024, which may not be sustainable given the fiscal pressures [6] - Tax incentives should be rationalized to avoid market distortions and ensure fair competition, while direct tax systems need to be improved to promote social equity [7] Group 4: Zero-Based Budgeting Reform - The introduction of zero-based budgeting is seen as a critical reform to break the rigid expenditure patterns and improve the efficiency of fiscal resources [8][9] - Challenges in zero-based budgeting include reconciling legal spending requirements with the need for more efficient budget allocations [8][9] - Successful implementation of zero-based budgeting has been observed in various regions, enhancing fiscal management and resource allocation [9] Group 5: Proactive Fiscal Policy - The proactive fiscal policy aims to expand effective demand, support technological self-reliance, and promote rural modernization and high-quality employment [11] - The policy will also address demographic changes and focus on risk prevention in key areas to create a conducive environment for fiscal policy implementation [11] - The "15th Five-Year Plan" is positioned as a foundational period for achieving socialist modernization by 2035, necessitating strategic actions to overcome challenges and leverage opportunities [10][11]