Core Insights - Shenzhen has experienced remarkable economic growth over the past 45 years, transitioning from a small border town to a major economic hub, with GDP increasing from 2.7 billion to 3.68 trillion yuan [2][3] - Tax revenue has played a crucial role in supporting Shenzhen's economic development, with significant milestones in tax income growth over the years [2][3] Tax Policy and Economic Transformation - Early tax incentives for foreign investment, such as tax reductions and accelerated depreciation, significantly boosted Shenzhen's processing trade and economic growth [2] - In the new century, tax policies supporting high-tech industries emerged, including R&D expense deductions and tax exemptions for technology transfers, facilitating the transformation of SMEs into competitive enterprises with independent intellectual property [2][4] Industrial Advancement - Shenzhen's industrial structure is advancing towards higher-end levels, with industrial added value surpassing 1 trillion yuan in 2021 and maintaining the top position among domestic cities from 2022 to 2024 [3] - The proportion of high-tech manufacturing and advanced manufacturing in the industrial added value has increased to 58.2% and 68.2%, respectively [3] Reform and Innovation - Shenzhen has established a basic framework for a socialist market economy and has implemented various reforms to enhance the business environment [4] - The tax authority has introduced policies to support the Qianhai and He Tao areas, including corporate income tax incentives and personal income tax benefits, to promote comprehensive reform [4] International Trade and Taxation - Shenzhen has seen significant growth in foreign trade, with the tax authority enhancing cross-border tax services and optimizing export tax refund processes [5] - The city has implemented innovative services for tax refunds, including a "cloud service" platform for seamless processing and a "buy and refund" section at national exhibitions [5][6] Social Welfare and Public Services - The growth in tax revenue has strengthened Shenzhen's fiscal capacity, enabling improvements in public services across education, healthcare, housing, and transportation [7] - Initiatives in social security have streamlined processes, reducing the time required for employers and individuals to handle social insurance contributions [7] Future Outlook - Shenzhen aims to continue its path of high-quality development, with the tax authority committed to enhancing service efficiency to support this growth [8]

宋宜岭提到，山亭区探索建立社会保险费征缴争议调解处理机制，由税务部门牵头，会同人社、医保、 法院等多个部门协作参与，在市民中心设立社会保险费征缴争议专窗，完善跨部门沟通协作机制，实现 缴费人诉求"一窗受理、全程跟办"，有效化解社会保险费征缴投诉争议，保障全区经济社会健康发展。 2025年第二季度比第一季度诉求下降1.39%，投诉类同比下降28%。持续深化纳税缴费信用管理，完善 评价机制，根据企业纳税信用变化情况动态调整，积极引导企业合规经营。2024年A、B级纳税人占比 提升达51%以上，人工发起复评1户，积极响应纳税人需求，有效提高A级纳税人占比。持续强化涉税 专业服务监管，抓好机构、人员、服务协议三个关键要素，实现涉税服务信息应采尽采，全面推动涉税 专业服务机构及其人员"亮码"执业，定期开展涉税机构三方座谈、警示教育和专题培训，强化信用评价 结果应用。 发布会上，国家税务总局枣庄市山亭区税务局党委书记、局长宋宜岭介绍，山亭区持续深化智慧税务建 设，扎实推进办税服务厅转型，探索确立"优前台、强中台、精后台"的工作思路，以进厅咨询为主要分 流路径，设置"智税云码"和业务导检卡，按照"逢进必问、智能导税"的要求 ...

Core Viewpoint - The enactment of the Value-Added Tax (VAT) Law marks a significant milestone in China's tax legal system, enhancing the legal authority of VAT and ensuring taxpayer rights, while requiring complementary reforms for effective implementation [1][2][3]. Group 1: Significance of VAT Legislation - The VAT legislation signifies that VAT, which has been in practice for over thirty years and is the largest tax type, now has a legal basis, enhancing its authority and protecting taxpayer rights [2]. - The legislation deepens the principle of tax legality, marking a substantial advancement in the legal framework of tax governance, and ensures that the adjustment of tax rates and collection scope is subject to legislative oversight [3]. Group 2: Key Highlights of VAT Legislation - The VAT Law maintains the existing tax system framework while ensuring continuity in tax policy and market expectations, consisting of six chapters and thirty-eight articles [6]. - The law expands the tax base and clarifies the taxable scope, ensuring transparency and reducing disputes in tax collection [8]. - The legislation improves the VAT deduction chain, promoting fair competition and preventing double taxation through a more complete and efficient VAT deduction system [9]. Group 3: Recommendations for Complementary Reforms - Enhancing the invoice management system is crucial for ensuring the effectiveness of VAT legislation, with a focus on integrating electronic invoicing and big data for better tax administration [14]. - The implementation of the VAT Law requires systematic complementary regulations to ensure smooth transitions and effective execution, particularly in clarifying tax incentives and monitoring tax burdens [15]. - There is a need to adapt VAT management to the digital economy and cross-border service trade, including establishing rules for deducting taxes on digital assets and improving governance frameworks for cross-border transactions [16][17].

[ 责编：杨煜 ] "十四五"期间，全国累计新增减税降费预计达到10.5万亿元，办理出口退税预计超过9万亿元，有力促 进了经济发展。在保障民生方面，今年刚刚结束的个税汇算与2020年初次汇算相比，享受专项附加扣除 的人数增长55%，减税金额由1160亿元增加至近3000亿元。 央视新闻客户端消息（新闻联播）：国务院新闻办公室今天（7月28日）举行"高质量完成'十四五'规 划"系列主题新闻发布会，国家税务总局相关负责人介绍"十四五"期间税收改革与发展情况。 同时，以法治为保障的税收治理体系不断健全、治理能力不断提升。"十四五"期间，作为我国第一大税 种的增值税法正式颁布，绿色税制建设不断完善，适应新经济新业态发展要求的税收征管法制建设持续 推进，有效助力全国统一大市场建设，全社会税法观念和维护法治公平的意识明显增强。 "十四五"期间，我国经济平稳增长。税务部门累计征收税费收入预计将超过155万亿元。其中，税收收 入将超过85万亿元，比"十三五"期间税收总额增加13万亿元，经济社会发展和民生改善的财力基础不断 夯实。 "十四五"期间，税收营商环境持续改善。税务部门创新实施一系列措施，累计为纳税人压减50%的办税 ...

Group 1 - The core viewpoint of the articles highlights the continuous improvement of China's business environment, particularly in tax administration, with significant reductions in paperwork and enhanced online services for taxpayers [1][2] - By June 2023, the number of foreign-invested tax-related entities in China increased by 12.7% compared to 2020, indicating stable growth in foreign enterprise sales revenue [1] - The World Bank's 2024 assessment shows that the annual tax payment time for Chinese enterprises has been reduced by 78.2% compared to 2019, placing China among the leading countries in this regard [1] Group 2 - Since the initiation of the "Belt and Road" tax cooperation mechanism in 2019, the number of council members has increased to 37 countries and regions, with observer countries rising to 31 [2] - The tax treaty network established by China now covers 114 countries and regions, including 90 countries involved in the "Belt and Road" initiative [2] - The implementation of the "immediate refund upon purchase" service for outbound tax refunds has improved efficiency by over 40%, with the number of domestic tax refund stores exceeding 7,200 and the number of refund recipients increasing by 186% year-on-year [2] Group 3 - Since the beginning of the "14th Five-Year Plan," tax authorities have investigated 62,100 illegal taxpayers, recovering tax losses amounting to 571 billion yuan, and have exposed over 1,500 typical tax-related cases [2] - The emphasis on legal fairness is seen as the optimal business environment and the best tax support, with a commitment to continue implementing tax incentives while preventing misuse by illegal entities [2]

Group 1 - The core viewpoint of the news is that during the "14th Five-Year Plan" period, China's economy has shown stable growth, with tax revenue expected to exceed 155 trillion yuan, accounting for about 80% of total fiscal revenue [1] - Tax revenue is projected to surpass 85 trillion yuan, an increase of 13 trillion yuan compared to the "13th Five-Year Plan" period [1] - The financial foundation for economic and social development, as well as for improving people's livelihoods, has been continuously strengthened [1] Group 2 - The tax environment for businesses in China has improved significantly during the "14th Five-Year Plan" period, with measures implemented to simplify tax payment processes [3] - The tax authority has reduced the required tax filing materials by 50% and paper submissions by over 25%, with 97% of tax matters and 99% of tax declarations now manageable online or via mobile [3] - The World Bank's 2024 business environment assessment indicates that the time required for annual tax payments has been reduced by 78.2% compared to the last assessment in 2019, placing China among the top countries [3] Group 3 - A legal framework for tax governance has been continuously improved, with the introduction of laws for major taxes such as the value-added tax [4] - The tax authority has investigated 62,100 cases of tax violations, recovering 571 billion yuan in lost tax revenue, and has exposed over 1,500 typical tax-related cases [4] - There has been a notable increase in public awareness of tax laws and the importance of legal fairness [4] Group 4 - The innovation industry in China has been growing steadily, with sales revenue increasing by an average of 10.8% annually [7] - The three major economic regions—Beijing-Tianjin-Hebei, Yangtze River Delta, and Pearl River Delta—account for over 50% of national sales revenue, with their external sales growing faster than the overall rate [7] - The clean energy sector, including wind, solar, and hydropower, has seen an average annual sales revenue growth of 13.1%, increasing its share of total electricity sales from 30.3% to 33.8% [7] Group 5 - The tax authority has implemented measures to create a fair tax environment for high-quality economic development, focusing on tax legislation and system improvement [8] - The number of A-level taxpayers has exceeded 3.75 million in 2024, an increase of nearly 1 million since 2020 [8] - The tax authority has collaborated with financial regulators to provide credit loans totaling 11.3 trillion yuan to 36.21 million compliant taxpayers during the "14th Five-Year Plan" period [8]

Core Points - The Chinese government has implemented a series of tax reduction and fee exemption policies since the beginning of the "14th Five-Year Plan," which have significantly supported economic development and improved people's livelihoods [1][2][3]. Group 1: Economic and Fiscal Performance - Since the "14th Five-Year Plan," the total tax and fee revenue collected by the tax authorities is expected to exceed 155 trillion yuan, accounting for about 80% of total fiscal revenue [2]. - Tax revenue is projected to surpass 85 trillion yuan, an increase of 13 trillion yuan compared to the total tax revenue during the "13th Five-Year Plan" [2]. - Revenue from social insurance fees and land transfer fees is expected to exceed 70 trillion yuan, strengthening the financial foundation for economic and social development [2]. Group 2: Tax Reduction and Fee Exemption - Cumulative tax reductions and fee exemptions during the "14th Five-Year Plan" are expected to reach 10.5 trillion yuan, with export tax refunds anticipated to exceed 9 trillion yuan [3]. - The number of individuals benefiting from special additional deductions in personal income tax has increased to 119 million, a growth of 55%, with the total tax reduction amount rising from 116 billion yuan in 2020 to nearly 300 billion yuan this year, reflecting a 156.5% increase [3]. Group 3: Tax Compliance and Legal Enforcement - The tax authorities have recovered 571 billion yuan in various tax losses by investigating 62,100 illegal taxpayers, enhancing public awareness of tax laws and fairness [5]. - In 2024, over 100 million taxpayers applied for tax refunds totaling more than 130 billion yuan, while over 7 million taxpayers voluntarily reported additional taxes amounting to over 48 billion yuan [6]. Group 4: Personal Income Tax Adjustments - From 2021 to 2024, the top 10% of income earners contributed approximately 90% of personal income tax, while individuals with annual incomes below 120,000 yuan generally do not pay taxes after reconciliation, indicating a progressive tax system [8]. Group 5: Tax Administration Improvements - The tax administration has streamlined processes, reducing required documentation by 50% and paper submissions by over 25%, with 97% of tax matters and 99% of tax declarations now manageable online [9]. - According to a World Bank assessment in 2024, China has significantly improved its tax-related business environment, reducing the annual tax compliance time for businesses by 78.2% compared to the previous evaluation in 2019 [9]. Group 6: Tourism and Tax Refunds - In the first half of this year, the number of overseas tourists benefiting from tax refunds in China increased by 186%, with the number of tax refund stores exceeding 7,200 [10]. - The sales volume of tax refund goods and the amount refunded have both seen year-on-year increases of 94.6% and 93.2%, respectively, indicating a growing interest in tourism in China [10].

第二，经济社会活力进一步增强。"十四五"时期，国家出台了一系列减税降费政策，全国累计新增减税 降费预计达到10.5万亿元，办理出口退税预计超过9万亿元，有力促进了经济社会向好、向新。从税务 登记的数据来看，截至今年上半年，全国涉税经营主体突破了1亿户，比2020年净增加3000万户，显示 出我国市场活力足、韧性强。发票数据显示，"十四五"期间，我国实体经济稳中提质，制造业销售收入 占全部销售收入比重保持在29%左右，高技术产业销售收入年均增长13.9%。民营经济发展稳中有升， 今年上半年民营经济销售收入占全部销售收入的71.7%，比2020年提升了2.8个百分点。区域经济发展稳 中增效，县域经济销售额、省际间贸易销售额占全部销售额的比重，比2020年分别提升了1.5个点和3个 百分点。同时，税制改革和减税降费为改善民生提供了有力支持，拿与老百姓最密切的个人所得税为 例，今年刚刚结束的个税汇算与2020年初次汇算相比，享受专项附加扣除的人数达到了1.19亿，增加了 55%，减税金额增长了156.5%，2020年是1160亿，今年增加至近3000亿元。 第三，市场营商环境进一步优化。"十四五"时期，我国营商环境持 ...

Core Viewpoint - During the "14th Five-Year Plan" period, China's business environment, particularly in tax administration, has been continuously improving, with significant measures implemented to simplify and enhance the tax payment process [1] Group 1: Tax Administration Improvements - The State Taxation Administration has introduced measures that have reduced the required tax filing documents by 50% and the submission of paper materials by over 25% [1] - A remarkable 97% of tax-related matters and 99% of tax declarations can now be processed online or via mobile devices, indicating a shift towards digitalization in tax services [1]

Core Viewpoint - The article discusses the proactive measures taken by the Guizhou Provincial Taxation Bureau to enhance tax compliance and support large enterprises in navigating tax policies and risks, thereby fostering a fair and transparent tax environment [1]. Group 1: Policy Services - The Guizhou Provincial Taxation Bureau has assigned "chief liaison officers" to large enterprises, providing tailored services and responding to specific tax-related inquiries [2]. - A total of 969 targeted policy notifications were sent to enterprises, shifting the approach from "enterprises seeking policies" to "policies seeking enterprises" [2]. - The bureau organized policy seminars to clarify common risks and provide guidance, promoting a culture of "honest taxation and compliant operations" among enterprises [2]. Group 2: Risk Prevention - The bureau utilizes tax collection data and financial information to review enterprises' tax situations during the income tax settlement period, identifying and addressing potential risks early [3]. - In the first half of 2025, 42 large enterprises received tax settlement services, identifying 89 risk points and issuing 16 risk prevention recommendations [3]. - Compliance agreements were signed with 9 enterprises, enhancing their self-governance capabilities regarding tax risks [3]. Group 3: Long-term Mechanisms - A regular communication mechanism between the tax authority and enterprises has been established, with 132 enterprises visited and 97 issues resolved in the first half of 2025 [4]. - The bureau promotes digital services to streamline tax processes, reducing compliance costs and improving the tax experience for enterprises [4]. - The Guizhou Provincial Taxation Bureau emphasizes that guiding enterprises towards compliance is a long-term and systematic effort, with plans to deepen regulatory precision and service innovation [4].