作者 | 一财评论员 规范涉企行政行为是一场由表及里的认知变革。 25日国务院企业负担部际联席会议召开电视电话会议，明确2026年，要聚焦降本增效，建立健全惠 企政策常态化运行机制，聚焦优化环境，建立健全规范涉企行政行为标准制度，聚焦提升能力，建立 健全企业综合服务体系。 数据显示，今年1~8月，现行政策中支持制造业发展的主要政策减税降费及退税近1.3万亿元。"十四 五"时期，全国累计新增减税降费超过10万亿元，有力减轻了企业负担。在有效需求不足，内外经济 形势复杂严峻，不稳定不确定性因素增多，企业经营面临不少困难的当下，减轻企业负担确实为激发 经营主体活力及稳定经济增长提供了有力支撑。 但是，企业还需要更多获得感。会上中国中小企业发展促进中心发布的《2025年全国企业负担调查 评估报告》显示，57%的企业希望进一步降低增值税、55%的企业希望降低企业所得税、37%的企业 希望降低企业用能用地等要素成本。企业认为政府应从规范涉企行政行为、加强惠企减负政策直达快 享、企业数字化转型等方面进一步加大优化营商环境、减轻企业负担工作力度。 2025.11. 27 本文字数：1760，阅读时长大约3分钟 以评价反馈体系 ...

规范涉企行政行为是一场由表及里的认知变革。 规范涉企行政行为是一场由表及里的认知变革。 25日国务院企业负担部际联席会议召开电视电话会议，明确2026年，要聚焦降本增效，建立健全惠企政 策常态化运行机制，聚焦优化环境，建立健全规范涉企行政行为标准制度，聚焦提升能力，建立健全企 业综合服务体系。 数据显示，今年1~8月，现行政策中支持制造业发展的主要政策减税降费及退税近1.3万亿元。"十四 五"时期，全国累计新增减税降费超过10万亿元，有力减轻了企业负担。在有效需求不足，内外经济形 势复杂严峻，不稳定不确定性因素增多，企业经营面临不少困难的当下，减轻企业负担确实为激发经营 主体活力及稳定经济增长提供了有力支撑。 但是，企业还需要更多获得感。会上中国中小企业发展促进中心发布的《2025年全国企业负担调查评估 报告》显示，57%的企业希望进一步降低增值税、55%的企业希望降低企业所得税、37%的企业希望降 低企业用能用地等要素成本。企业认为政府应从规范涉企行政行为、加强惠企减负政策直达快享、企业 数字化转型等方面进一步加大优化营商环境、减轻企业负担工作力度。 同时，一些接受调查的企业对部分领域成本负担主观感受依然较 ...

（原标题：哥伦比亚政府调整税改方案） 根据最新提案，原计划对燃油征税以增加26亿比索（约合69.5万美元）收入的条款被删除。在数字 经济领域，外资平台提供的数字服务税率将从目前的3%提高至4.5%，小额进口商品将逐步征收增值 税。烟草类产品的消费税将扩大至电子烟与加热烟草产品，并将根据通胀水平每年自动调整。餐饮业的 消费税同样分阶段上调。此外，为促进地区旅游业发展，人口不足20万的城镇酒店服务将获四年期增值 税豁免，相关企业可享受退税与补偿。 据哥伦比亚《共和国报》11月13日报道，哥伦比亚财政部与国会税改项目协调人近日重启税制改革 讨论，新方案重点调整消费类税率结构，取消部分燃油税收，并提高对酒精、烟草及数字服务的征税比 例。 ...

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]

Group 1 - The core viewpoint of the article emphasizes the need for proactive fiscal policies to enhance fiscal sustainability during the "15th Five-Year Plan" period, contrasting with the previous "14th Five-Year Plan" which focused on establishing a modern fiscal and tax system [2][19] - The "15th Five-Year Plan" suggests strengthening central authority and increasing the proportion of central fiscal expenditure while enhancing local financial autonomy, especially in the context of declining reliance on land finance [3][4] - The central government's transfer payment budget has exceeded 10 trillion yuan for three consecutive years, indicating a significant effort to increase local financial autonomy [4][6] Group 2 - The article discusses the need for a long-term mechanism for government debt management that aligns with high-quality development, highlighting the establishment of a debt management department by the Ministry of Finance [6][7] - Transparency in local government debt information is crucial for effective debt management, and there is a need to enhance the proactive management of local government debt [7] - The article points out that the macro tax burden should be reasonable and aligned with fiscal expenditure, as the tax revenue to GDP ratio has been declining since 2017, which is not conducive to high-quality development [8][13] Group 3 - The "15th Five-Year Plan" aims to deepen tax system reforms to ensure that tax obligations correspond with the tax capacity of micro entities, addressing discrepancies in tax burdens [8][13] - Zero-based budgeting reform is highlighted as a significant initiative to break the rigid expenditure patterns and improve the efficiency of fiscal resources [14][15] - The article notes that the "15th Five-Year Plan" period is critical for laying the foundation for achieving socialist modernization by 2035, requiring strategic actions to overcome challenges and enhance economic resilience [17][19]

Core Viewpoint - Japan is considering the cancellation of tax benefits for personal imports, which currently allow a 40% reduction in taxable value, leading to price discrepancies between imported goods sold by Chinese e-commerce platforms and local Japanese retailers [2][5]. Group 1: Tax Policy Changes - The Japanese Ministry of Finance is coordinating to eliminate the tax benefits for personal imports, which have been exploited by Chinese e-commerce sites to sell goods at lower prices [2][5]. - The current tax benefit allows imported goods valued at 30,000 yen (approximately 1,386 RMB) to be taxed at a reduced value of 18,000 yen, resulting in a consumption tax burden of 1,800 yen [4]. - This tax benefit applies to individuals purchasing from overseas through e-commerce platforms, contributing to competitive disadvantages for local retailers [5]. Group 2: Market Impact and Regulatory Concerns - The number of import declarations is expected to reach approximately 200 million in the 2024 fiscal year, quadrupling over five years, which raises concerns about customs oversight and the risk of counterfeit goods entering Japan [7]. - There have been instances of violations where products intended for resale in Japan are disguised as personal imports to evade taxes, such as large quantities of smartphones [7]. - The Ministry of Finance plans to include the cancellation of personal import tax benefits in the 2026 tax reform outline, reflecting a shift in policy since the introduction of these benefits in 1980 [7]. Group 3: International Trends and Comparisons - Other major countries are also revising their tax exemption policies for small imports, with the EU and the UK abolishing VAT exemptions in 2021, and the US planning to eliminate tariff exemptions by August 2025 [8]. - Japan's response to the influx of low-priced goods from countries like China is part of a broader trend among nations to reform tax systems related to e-commerce and imports [8].

Core Insights - The "China International Tax Development Report (2025)" blue paper was released in Shanghai, focusing on China's tax reform and international tax cooperation practices [1][3] - The report evaluates the international competitiveness of China's corporate income tax and explores the deepening paths for tax administration cooperation under the Belt and Road Initiative [1] - It addresses challenges posed by the implementation of global minimum tax rules and offers feasible and forward-looking recommendations [1] Group 1: Tax Reform and Policy - The blue paper emphasizes a combination of "opening up" and "focusing inward," structured into four sections: general report, policy section, management section, and reference section [2] - It highlights the direction of tax reform in China towards increasing the proportion of direct taxes while reducing indirect taxes, which has effectively lowered the macro tax burden [2] - The report underscores the importance of high-quality development in modernizing tax systems, rooted in China's national conditions and aimed at achieving common prosperity [2] Group 2: Tax Governance and Compliance - Tax governance is shifting towards a "compliance-first" approach, driven by policy and administrative technology, fostering a cooperative relationship between tax authorities and enterprises [4] - The concept of tax compliance is defined by principles such as substance over form and reasonable business purpose, aiming to prevent tax loss and ensure consistency in content and form [4] - The report advocates for the establishment of a "precise collaborative" smart tax management system, emphasizing differentiated regulation and balancing tax equity with consumer rights [4]

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]

Core Insights - The Ministry of Finance, in collaboration with the General Administration of Customs and the State Taxation Administration, announced adjustments to the duty-free shopping policy for travelers in Hainan, aiming to boost consumer demand and diversify product offerings [1][2] Group 1: Policy Adjustments - The policy will expand the eligible consumer base, allowing departing travelers to shop at duty-free stores in Hainan, enhancing shopping convenience and promoting inbound consumption [1] - The range of duty-free products will increase from 45 to 47 categories, now including pet supplies and musical instruments like guitars and violins, catering to diverse consumer preferences [1] - The introduction of more technology-driven products, such as robotic vacuum cleaners and digital cameras, will enhance the existing categories of small appliances and electronic goods [1] Group 2: Domestic Product Inclusion - The new policy will permit certain domestic products to be sold duty-free in Hainan, including clothing, ceramics, and local specialties, supporting domestic brands and expanding consumer choices [2] - The conditions for island residents to purchase duty-free items have been relaxed, allowing them to buy from 15 categories of products without limit within a calendar year, enhancing their shopping convenience [2] Group 3: Future Implementation - The Ministry of Finance plans to work with relevant departments and Hainan Province to ensure effective policy implementation, aiming to unleash consumer potential and expand market opportunities [2]

Core Points - The Indian Goods and Services Tax (GST) reform has officially come into effect, simplifying the tax structure from four rates to two rates of 5% and 18% [1] - The reform aims to reduce the financial burden on households and ease operations for businesses, aligning with the "Make in India" initiative [2] Tax Structure Changes - The new tax structure eliminates the 12% tax bracket, lowering the tax rates for most goods previously under this category to 5% [1] - Essential items like milk, flour, and cheese remain exempt or at a low 5% tax rate, while many daily consumer goods benefit from the tax reduction [1] Economic Implications - The tax reform is expected to inject new momentum into the Indian economy by reducing compliance burdens for small and medium enterprises (SMEs) [2] - A survey by the Federation of Indian Chambers of Commerce & Industry (FICCI) indicates that over 60% of SMEs view complex tax rates as a major operational hurdle [2] - The reduction in tax rates may lead to a decrease in the Consumer Price Index (CPI) by 0.2 to 0.4 percentage points, providing some relief from persistent inflation [2] Challenges and Concerns - Despite the potential benefits, the reform poses challenges, including a possible reduction in government revenue that could hinder fiscal consolidation and debt reduction efforts [3] - There are concerns regarding the execution of the policy, particularly with states expressing dissatisfaction over tax revenue distribution and perceived loss of fiscal autonomy [3] - Technical issues such as frequent network failures and invoice matching problems remain unresolved, which could affect the implementation of the simplified tax system [4] Long-term Outlook - The tax reform is seen as a significant step for the Modi government in achieving its vision of a stronger India, but its long-term success will depend on balancing fiscal pressures, technological upgrades, and central-state coordination [4] - The ability of the government to maintain the reform's effectiveness will be crucial for advancing the "Make in India" strategy and enhancing India's position in the global value chain [4]