Employment - The Ministry of Human Resources and Social Security plans to implement a "Stabilizing Jobs and Expanding Quality" action in 2026, focusing on key groups for employment support [2] - A document addressing the impact of artificial intelligence on employment will be released, alongside initiatives like the "Skills Illuminate the Future" training program [2] - Public employment recruitment activities will be enhanced, including the "Spring Breeze Action" and "Spring Warmth for Migrant Workers" service actions [2] Rights Protection - A new regulation for the basic rights of workers in new employment forms will be established, along with provisions for older workers [4] - The Ministry will promote the implementation of paid annual leave for employees by revising the relevant regulations [4] Social Security - The coverage of social insurance will be expanded to include flexible and new employment forms [5] Education - A new round of "Double First Class" construction will be initiated, focusing on high-quality development of local universities and optimizing educational resource distribution [6] - The Ministry aims to enhance basic education resources to better respond to changes in school-age populations and ensure educational equity [6] Fertility - By 2026, the goal is to achieve "no out-of-pocket" expenses for childbirth within policy coverage, with improvements in prenatal care cost coverage [8] - The inclusion of flexible workers and migrant workers in maternity insurance coverage will be promoted [8] Elderly Care - The focus will be on improving care for elderly individuals with disabilities and dementia, alongside developing rural elderly care services [9] Taxation - Tax reforms will be deepened to optimize the tax structure and enhance local government financial autonomy [10] - National coordination of basic pension insurance and provincial coordination of basic medical insurance will be promoted [10] Housing - The implementation of a "current housing sales system" will be advanced to mitigate delivery risks in the real estate market [12] - Regulations on pre-sale fund supervision will be established to protect the legal rights of homebuyers [12]

会议要求，2026年，全国税务系统要深入推进税务领域改革，积极健全有利于高质量发展、社会公 平、市场统一的税费制度体系。扎实推动增值税法及其实施条例平稳落地，会同相关部门深化税收制度 改革，优化税制结构。在完善对重点领域和关键环节支持政策的基础上，加力推进规范税收优惠政策。 积极会同有关部门推动基本养老保险全国统筹、基本医疗保险省级统筹，鼓励支持新就业形态人员参加 职工保险。持续深化税收征管改革，加快税收征管法修订进度，深入推进智慧税务建设，集成提升税费 征管效能。 人民日报海外版北京1月29日电（记者汪文正）记者近日从在北京召开的全国税务工作会议上获 悉，在经济增长等因素带动下，2025年，税务部门征收各项税费33.1万亿元，其中税收收入17.8万亿 元，税费收入预算目标圆满完成；落实支持科技创新和制造业发展的主要优惠政策减税降费退税超2.8 万亿元。"十四五"时期，税务部门累计征收税费超156万亿元，约占全口径财政收入的80%；累计新增 减税降费退税超10万亿元。 ...

记者1月28日从全国税务工作会议上了解到，2026年，税务部门将深入推进税务领域改革，积极健全有 利于高质量发展、社会公平、市场统一的税费制度体系，并部署了一系列重点工作。 国家税务总局局长胡静林表示，在经济增长等因素的带动下，2025年，税务部门全年征收各项税费33.1 万亿元，税费收入预算目标圆满完成。其中，在未扣除出口退税的情况下，税收收入17.8万亿元，同比 增长2.7%。 资讯编辑：沈一冰 021-26093395 资讯监督：乐卫扬 021-26093827 资讯投诉：陈跃进 021-26093100 免责声明：Mysteel发布的原创及转载内容，仅供客户参考，不作为决策建议。原创内容版权归Mysteel所有，转载需取得Mysteel书面授 权，且Mysteel保留对任何侵权行为和有悖原创内容原意的引用行为进行追究的权利。转载内容来源于网络，目的在于传递更多信息，方 便学习与交流，并不代表Mysteel赞同其观点及对其真实性、完整性负责。 胡静林表示，税务部门在扎实推进增值税法及其实施条例平稳落地的同时，还将会同相关部门深化税收 制度改革，优化税制结构，加力推进规范税收优惠政策；积极会同有关部门推动 ...

在加强税收监管和税务稽查方面，税务部门将持续加强重点领域税收监管，严肃查处虚开发票、骗 取出口退税、骗享税费优惠和成品油、医美等领域等偷逃税违法行为，持续推进以案说税、以案示警、 以案促治。 2026年是"十五五"的开局之年。此次工作会明确，要持续打造全链条高效能税费收入治理体系，坚 决守住不收"过头税费"的底线，深入纠治违规招商引资涉税问题和"开票经济"，着力维护良好的经济税 收秩序，更好服务全国统一大市场建设。 胡静林表示，税务部门在扎实推进增值税法及其实施条例平稳落地的同时，还将会同相关部门深化 税收制度改革，优化税制结构，加力推进规范税收优惠政策；积极会同有关部门推动基本养老保险全国 统筹、基本医疗保险省级统筹，鼓励支持新就业形态人员参加职工保险。 新华社北京1月28日电（记者刘开雄）记者1月28日从全国税务工作会议上了解到，2026年，税务部 门将深入推进税务领域改革，积极健全有利于高质量发展、社会公平、市场统一的税费制度体系，并部 署了一系列重点工作。 国家税务总局局长胡静林表示，在经济增长等因素的带动下，2025年，税务部门全年征收各项税费 33.1万亿元，税费收入预算目标圆满完成。其中，在未扣 ...

立足专业所长，深耕财税领域的省政协委员、济南中瑞税务师事务所所长陈巧慧，则带来了三份聚焦制 度优化的提案。她的建议分别围绕非上市公司股权激励递延纳税征管、政府采购涉税中介服务优化、税 收滞纳金制度改革等方向展开，均以"统一标准、优化机制、规范执行"为核心，提出建立信用分级机制 等具体建议，推动厘清政策"模糊地带"，以税收服务优化营商环境，助力企业高质量发展。 省政协委员、山东省自主创新促进中心主任李新峰同样关注营商环境提升，在他看来，领事馆建设关乎 外商来鲁开展业务的活跃程度，更影响着山东出海战略的布局与高质量发展进程。为此，他建议，积极 争取更多国家到济南开设领事馆，以开放之姿为山东营商环境提质赋能。 1月25日，出席山东省政协十三届四次会议的政协委员陆续向大会报到。记者在现场看到，来自全省各 界的政协委员，在工作人员的引导下高效快捷办理完各项报到手续，整个流程秩序井然。 报到流程的简洁高效，离不开绿色与智慧办会的加持。记者了解到，本次大会倡导绿色出行、推行无纸 化办公、减少一次性用品，将低碳理念融入细节；刷脸"无感"参会、AI"会务小助手"精准推送资讯，智 慧服务简化流程，让委员们能将更多精力投入到履职中 ...

Core Viewpoint - The article discusses the concept of a sugar tax as a potential policy tool in China, drawing on international experiences and historical context to advocate for its implementation to improve public health and generate revenue [2][3]. Group 1: What is Sugar Tax? - Historically, sugar tax was akin to a luxury tax, primarily targeting the wealthy to generate fiscal revenue [13]. - Contemporary sugar tax resembles tobacco tax, specifically targeting sugar-sweetened beverages (SSBs) to promote healthier consumption and correct market externalities, with a focus on public welfare [4][16]. Group 2: Should Sugar Tax be Implemented? - The article highlights the regressive nature of sugar tax, disproportionately affecting low-income households who consume more sugary drinks [5][26]. - It cites the U.S. experience where 99% of sugar tax revenue is allocated, with 95% used for community health investments, and 85% directed back to affected communities [5][26]. Group 3: How to Implement Sugar Tax? - The article suggests that the sugar tax should at least lead to a 20% increase in retail prices to be effective [6][31]. - It discusses various taxation methods, primarily excise tax, and emphasizes the need for a clear basis for taxation, preferably based on the sugar content of beverages [6][30]. Group 4: Revenue Potential of Sugar Tax in China - The article estimates that a sugar tax of 10% to 30% could generate approximately 700 to 2000 billion yuan annually, contributing 4% to 12% of total consumption tax revenue [8][34]. - It provides a detailed breakdown of potential revenue from both production and retail stages, indicating significant fiscal benefits from implementing such a tax [34][40].

Core Viewpoint - The Ghanaian government aims to maintain fiscal discipline and structural reforms in its 2026 budget to ensure macroeconomic stability achieved in 2025, focusing on economic transformation and job creation [1] Fiscal Strategy - The budget emphasizes a comprehensive fiscal strategy based on prudent spending, improved tax compliance, and a fair tax system [3] - The government targets a primary surplus of 1.5% of GDP and aims to maintain single-digit inflation and stable exchange rates [1][2] Revenue Generation - The finance minister attributes economic improvement to stricter spending controls and effective tax collection, with non-oil tax revenue as a percentage of GDP rising from 7.8% to 8.7% [2] - The government plans to increase non-oil revenue from an estimated 15.1% of GDP in 2025 to 15.7% in 2026 through tax reforms [3] Tax Reforms - Key tax reforms include modernizing the VAT system, reducing the VAT rate from 21.9% to 20%, and raising the VAT registration threshold from 200,000 to 750,000 cedis [3] - The government expects these reforms to save businesses and households approximately 57 billion cedis in 2026 [3] Digital Tax Management - The Ghana Revenue Authority (GRA) plans to introduce new digital tools for tax management, including electronic devices for monitoring taxable transactions and a digital platform for VAT collection on cross-border e-commerce [4] - Comprehensive reviews of the Income Tax Act, Customs Act, and Excise Tax Act will align Ghana's tax system with global best practices [4] Customs and Trade Efficiency - To address tax losses at ports, the government will deploy an AI-driven pre-arrival inspection system to detect undervalued and misclassified goods, enhancing customs revenue [5] - The government aims to streamline spending by eliminating low-value projects and reallocating funds to infrastructure, energy, agriculture, and education [5] Social Programs and Public Spending - The budget reinforces commitments to social programs such as the Livelihood Empowerment Against Poverty (LEAP) and the National Health Insurance Scheme [6] - The government will integrate the Ghana Electronic Procurement System with the Ghana Integrated Financial Management Information System to improve public spending efficiency and transparency [6]

Core Viewpoint - The article emphasizes the importance of deepening the fiscal and tax system reform in China as a fundamental requirement for achieving high-quality development and advancing the modernization of the country [2][3][4]. Group 1: Significance of Fiscal and Tax Reform - Deepening fiscal and tax system reform is crucial for modernizing the national governance system and enhancing governance capabilities [2]. - The reform is seen as a key measure to address the changing social contradictions and the increasing public demand for economic efficiency, green development, social equity, and regional balance [3][4]. - The establishment of a modern fiscal system is essential for ensuring stable financial support for government activities and optimizing resource allocation [2][3]. Group 2: Economic Context and Challenges - China's GDP for 2024 is projected to be 134.91 trillion yuan, with the secondary and tertiary industries accounting for 36.5% and 56.7% of GDP, respectively [3]. - The fiscal system faces challenges such as income distribution disparities and the need for a more equitable tax system to support common prosperity [6]. - The aging population is expected to reach 22% by the end of 2024, necessitating adjustments in the fiscal operation model to accommodate demographic changes [6]. Group 3: Principles for Reform - The reform should enhance fiscal sustainability, ensuring stable revenue to support necessary government expenditures [7]. - Improving economic efficiency is vital, with a focus on reducing resource misallocation and promoting high-quality economic development [7]. - Maintaining social equity through tax system optimization and increased investment in education, healthcare, and social security is essential [8]. Group 4: Key Focus Areas for Implementation - Establishing a comprehensive, transparent, and scientifically standardized budget system is critical for effective governance and resource allocation [9]. - Reforming the tax system to adapt to new economic realities, including the digital economy, is necessary for maintaining fiscal health [10]. - Strengthening the fiscal relationship between central and local governments to alleviate financial pressures on local authorities is a priority [11].

Core Insights - The forum on "Taxation and Free Zones: Challenges and Opportunities" highlighted the importance of tax policy in the development of free zones, with a focus on the competitive tax system of Hainan Free Trade Port [3]. Group 1: Tax Policy and Competitiveness - Hainan's tax system is characterized by zero tariffs, low tax rates, and a reduction system, aligning with international tax reform trends [3]. - The tax policy of Hainan Free Trade Port is designed to be flexible and systematic, catering to different categories of goods and industries [3]. - The tax system is a core component of Hainan's institutional framework, closely tracking international trade rules and continuously optimizing based on local economic conditions [3]. Group 2: Investment Attraction Strategies - The CEO of the Uruguay Americas Free Trade Zone emphasized the need for substantial tax adjustments to attract investors, ensuring that local companies maintain a competitive effective tax rate [3]. - The President of the China Service Trade Association noted that Hainan has significant opportunities for tax reform, particularly in service trade export tax rebates and zero tax rates in certain sectors [5]. - Hainan's geographical advantage allows for faster cross-border e-commerce delivery to Southeast Asia, enhancing its attractiveness for investment [5]. Group 3: Support for Enterprises - The CEO of the Georgia Poti Free Industrial Zone highlighted the importance of providing substantial support and diverse tax incentives to new enterprises, especially in smaller economies [4]. - Early-stage support for businesses is crucial to mitigate potential financial risks, which can include various forms of fiscal subsidies [4].

Core Viewpoint - The article emphasizes the importance of a scientific fiscal and tax system as a guarantee for optimizing resource allocation, maintaining market unity, promoting social equity, and achieving long-term national stability [1] Group 1: Budget System Reform - The zero-based budgeting reform is a significant aspect of budget system reform, aiming to break the rigid pattern of "base + growth" and optimize fiscal expenditure structure [2] - The government has allocated 300 billion yuan in special bonds to support consumption upgrades, an increase of 150 billion yuan from the previous year, and 200 billion yuan for equipment updates, an increase of 50 billion yuan [2] - The budget reflects national strategies and policies, serving as a crucial support for modernizing the governance system and capabilities [3] Group 2: Tax System Reform - The personal income tax reform has shown positive progress, with 119 million taxpayers benefiting from special deductions, resulting in a 156.5% increase in tax reduction amounts from 116 billion yuan in 2020 to nearly 300 billion yuan this year [4][5] - The green tax system has been continuously improved during the "14th Five-Year Plan" period, generating 2.5 trillion yuan in revenue from environmental protection and resource taxes from 2021 to June this year [5][6] - The tax legal system has been enhanced, with 14 out of 18 existing tax types now having dedicated laws, improving the overall tax collection efficiency [6] Group 3: Central-Local Fiscal Relations - The reform plan for the division of fiscal responsibilities and expenditure responsibilities in the field of intellectual property will be implemented on January 1, 2024, covering seven aspects of management and service [7] - The reform of central-local fiscal relations is crucial for modern governance, with ongoing efforts to clarify responsibilities and improve transfer payment systems to promote regional coordination and equalization of public services [8]