——访中国民航大学经济与管理学院教授、中国国际税收研究会学术委员励贺林 图片来源/新华社 ■ 中国经济时报记者 郭锦辉 数字经济发展带来新经济、新业态、新模式，在改变人们的生产生活方式、重塑经济社会发展格局的同时，也对现行税收体系带来了冲击。如何看待数字 经济全球税收治理带来的重要影响？中国经济时报记者专访了中国民航大学经济与管理学院教授、中国国际税收研究会学术委员励贺林。 数字经济全球税收治理博弈激烈 中国经济时报：目前，数字经济全球税收治理呈现怎么样的格局？数字经济税收对国际税收规则产生了哪些影响？ 励贺林：当前，国际形势变乱交织，联合国和多边主义受到冲击，全球治理赤字持续扩大，数字经济全球税收治理同样遇到重大挑战，国际税收合作的道 路并不平坦。在2021年10月13日于美国召开的二十国集团（G20）财长和央行行长会议上，各国财长和央行行长就应对经济数字化税收挑战的"双支柱"方 案达成最终共识，这是世界各国携手共同解决全球性问题的一次成功实践，对于建立公平合理的国际经济秩序具有十分重要的现实意义和深远的历史意 义。然而，国际税收新规则的道路并不平坦，尤其是特朗普开启第二个美国总统任期以来，数字经济全球税收 ...

Group 1 - The State Council meeting emphasized enhancing the adaptability of supply and demand as a key measure to unleash consumption potential and facilitate economic circulation [3][4] - The shift in policy focus is moving from merely stimulating consumption or expanding production to achieving a higher level of dynamic balance and positive interaction between supply and demand [3][4] - The meeting outlined new measures to lead industrial upgrades through consumption upgrades, accelerate innovation in new technologies and models, and support enterprises in expanding high-quality consumer goods supply [4][16] Group 2 - The meeting highlighted the importance of precise matching of consumer demand with supply capabilities to reduce resource waste and improve market efficiency [3][4] - It was noted that enhancing supply-demand adaptability plays a bridging role in connecting production and consumption, promoting industrial and consumption upgrades [3][4] - The focus will be on developing flexible manufacturing facilities to efficiently respond to personalized consumer needs and creating new consumption scenarios and business formats [4] Group 3 - The financial sector is expected to play a crucial role in guiding capital to areas that create long-term value, requiring inclusivity and efficient resource allocation [5] - The potential of generative AI to reshape the financial industry is highlighted due to its data-intensive nature and the significant proportion of language-related tasks [5] - The investment plans of major companies like Hyundai and Samsung indicate a strong commitment to expanding their operations in electric vehicles and semiconductors, respectively, with significant financial commitments [13][14]

央视网消息（新闻联播）："十五五"规划《建议》，围绕推动经济高质量发展作出顶层设计和战略擘画。11月15日的《权威访谈》就建设现代化产业体 系、全国统一大市场等工作进行解读。 《建议》明确把"建设现代化产业体系，巩固壮大实体经济根基"摆在战略任务的第一条，部署了优化提升传统产业等4方面重点任务，其中特别提到"着 力打造新兴支柱产业"。 建设强大国内市场、加快构建新发展格局。《建议》明确提出，要"坚决破除阻碍全国统一大市场建设卡点堵点"，释放我国超大规模市场潜力，增强国 内大循环内生动力和可靠性。 加快构建高水平社会主义市场经济体制，增强高质量发展动力。《建议》提出"坚持和完善社会主义基本经济制度，更好发挥经济体制改革牵引作用， 完善宏观经济治理体系，确保高质量发展行稳致远"。 ...

Core Viewpoint - The Ministry of Finance emphasizes the need for innovative and reform-oriented approaches to implement proactive fiscal policies, ensuring strong financial support for China's modernization and national rejuvenation efforts [2][5]. Group 1: Implementation of Proactive Fiscal Policies - The Ministry of Finance has maintained a proactive fiscal policy since the 14th Five-Year Plan, with adjustments made according to changing circumstances, including increasing the deficit ratio from 2.7% to 4% [4]. - The total public budget expenditure is expected to exceed 136 trillion yuan during the 14th Five-Year Plan, representing a 24% increase compared to the previous five-year period [5]. - Over 70% of national fiscal expenditure is directed towards people's livelihoods, with nearly 10 trillion yuan allocated for social welfare over five years [5]. Group 2: Focus Areas for the 15th Five-Year Plan - The 15th Five-Year Plan aims to strengthen the domestic market, with fiscal policies focusing on boosting consumption, effective investment, and establishing a unified market [11][12]. - The Ministry plans to enhance consumer spending through subsidies and tax adjustments, while also increasing investment in strategic projects to improve overall productivity [11][12]. - A key goal is to create a fair market environment by reforming tax and fiscal policies to eliminate local protectionism and promote resource allocation efficiency [12]. Group 3: Fiscal Reform and Management - The Ministry of Finance aims to optimize resource allocation and improve fiscal management by implementing zero-based budgeting and enhancing the efficiency of fund usage [16]. - There is a focus on balancing efficiency and equity in tax policies to support high-quality development and social fairness [16]. - The Ministry will also work on improving the relationship between central and local finances, increasing local fiscal autonomy while ensuring sustainable debt management [16].

Core Viewpoint - The article emphasizes the importance of proactive fiscal policy in supporting high-quality development and the construction of Chinese-style modernization, as outlined in the 20th Central Committee's Fourth Plenary Session [1][4]. Group 1: Fiscal Policy Implementation - Since the beginning of the 14th Five-Year Plan, fiscal policy has maintained a proactive stance, with the deficit ratio increasing from 2.7% to 3.8%, and further to 4% this year [2][3]. - The total new local government special bond quota is set at 19.4 trillion yuan, with over 10 trillion yuan allocated for tax reductions and refunds, expanding fiscal policy space [2][3]. - The total public budget expenditure is expected to exceed 136 trillion yuan during the 14th Five-Year Plan, marking a 24% increase compared to the previous five-year period [3]. Group 2: Strategic Focus for the 15th Five-Year Plan - The 15th Five-Year Plan period is crucial for achieving foundational progress in socialist modernization, with a focus on addressing complex domestic and international challenges [4][5]. - Fiscal policy will prioritize effective demand expansion, with a strong emphasis on boosting consumption and effective investment [6][7]. - The government aims to enhance the efficiency of fiscal resource allocation, particularly in key areas such as technology, education, social security, and ecological protection [5][6]. Group 3: Market Development and Economic Structure - The construction of a strong domestic market is identified as a strategic foundation for Chinese-style modernization, with fiscal measures aimed at balancing supply and demand [6][7]. - The government will support consumption through fiscal subsidies and policies that enhance residents' income, while also focusing on effective investment in strategic projects [6][7]. - A unified market will be promoted through improved fiscal and tax systems to eliminate local protectionism and enhance resource allocation efficiency [7]. Group 4: Fiscal Reform and Management - The establishment of a high-level socialist market economy requires a balance between market freedom and effective regulation, with fiscal policy playing a key role [8][9]. - The government will focus on optimizing resource allocation, enhancing fiscal management, and improving the efficiency of public spending [9][10]. - Emphasis will be placed on coordinating development and safety, particularly in managing government debt sustainably [10].

Core Viewpoint - The article emphasizes the importance of deepening economic system reforms to promote high-quality development, aligning with the spirit of the 20th Central Committee's Fourth Plenary Session [3][4]. Group 1: Significance of Economic Reforms - Reform as a driving force for economic development is a valuable experience formed through long-term practice, crucial for China's rapid economic growth and social stability [4]. - The integration of development and reform is highlighted, indicating that progress in one necessitates progress in the other, providing strong momentum for high-quality development [4][5]. Group 2: Key Tasks and Major Measures - The "15th Five-Year Plan" focuses on high-quality development, addressing systemic obstacles and promoting deep reforms [6]. - Seven key areas for reform are outlined, including: 1. **Modern Industrial System**: Strengthening the real economy and enhancing the application of technological innovations [8]. 2. **Technological Self-Reliance**: Emphasizing innovation across various dimensions to enhance national innovation capabilities [9]. 3. **Domestic Market Development**: Expanding domestic demand and improving consumption and investment mechanisms [10]. 4. **Market Economy System**: Enhancing the role of the market in resource allocation while ensuring effective government intervention [11]. 5. **High-Level Opening Up**: Promoting international cooperation and trade while maintaining a strong domestic economy [12]. 6. **Rural Modernization**: Fostering urban-rural integration and enhancing rural development [13]. 7. **Green Transformation**: Advancing ecological civilization and promoting sustainable development [14]. Group 3: Implementation of Reform Decisions - Emphasis on maintaining the correct direction in implementing the reform decisions outlined in the "Suggestions" [15]. - Coordination and planning are essential for achieving the goals set by the 20th Central Committee's Third Plenary Session, with a focus on completing tasks by 2029 [15][16]. - Encouragement of innovative exploration in reform implementation, ensuring that measures are tailored to specific local conditions [16].

Core Points - The article discusses the approval of the "15th Five-Year Plan" by the 20th Central Committee of the Communist Party of China, emphasizing its significance in advancing China's modernization efforts and national rejuvenation [1][16]. Group 1: Economic Goals and Projections - The "14th Five-Year Plan" aims for China's economy to reach approximately 140 trillion yuan by 2025, with per capita GDP exceeding $13,000, surpassing the world average and nearing high-income country levels [2][16]. - The plan outlines a strategic roadmap for achieving basic socialist modernization by 2035, requiring the implementation of three five-year plans, with the "14th Five-Year Plan" being the first [2][16]. Group 2: Strategic Focus Areas - The "15th Five-Year Plan" emphasizes the importance of foundational development and comprehensive efforts across various sectors, including economic growth, social development, and technological innovation [4][18]. - Key areas of focus include enhancing the national innovation system, promoting high-quality development, and addressing social inequalities to ensure common prosperity [19][23]. Group 3: Governance and Leadership - The plan underscores the necessity of strong centralized leadership from the Communist Party to navigate complex domestic and international challenges [5][20]. - It highlights the importance of public participation and democratic decision-making in the planning process, reflecting the need for a collective approach to governance [10][24]. Group 4: Implementation and Feedback Mechanisms - The planning process involved extensive consultations, gathering over 3.1 million public suggestions, which were integrated into the final document [11][12]. - The document underwent multiple revisions based on feedback from various stakeholders, ensuring it aligns with national interests and public expectations [14][26]. Group 5: Future Outlook - The "15th Five-Year Plan" is positioned as a critical step towards achieving a modern socialist country, with ambitious goals for economic strength, technological advancement, and improved living standards by 2035 [16][26]. - The plan aims to solidify China's position in the global landscape while addressing internal challenges, thereby fostering a resilient and sustainable development model [22][25].

Core Points - The article emphasizes the importance of deepening reforms as a fundamental driving force for advancing Chinese-style modernization, as highlighted in the Fourth Plenary Session of the 20th Central Committee of the Communist Party of China [1] - The session calls for accelerating the construction of a high-level socialist market economy system to enhance high-quality development momentum [1] Group 1: Economic Reform and Development - The session outlines the core objectives and strategic direction for deepening economic system reforms on the new journey, focusing on breakthrough measures in key areas [1] - Local officials express commitment to implementing the session's directives, emphasizing the need for collaborative efforts and effective oversight to ensure tangible results from reforms [1][2] - The emphasis is placed on stimulating the vitality of various business entities and improving the market-oriented allocation of factors, which is crucial for enhancing high-quality development [1][2] Group 2: Financial Sector and Support for Industries - Financial institutions, such as Qinong Bank, pledge to align with the session's spirit by enhancing support for the real economy and focusing on innovation and resource allocation to boost local economic development [1] - Companies in specific sectors, like aluminum-based new materials, are committed to driving green and low-carbon transformations while optimizing their industrial chains to contribute to local economic growth [2] - The article highlights the importance of creating a favorable business environment through regulatory innovations and streamlined processes to support the growth of private enterprises [2]

Core Viewpoint - The article emphasizes the importance of the 15th Five-Year Plan as a critical period for achieving socialist modernization in China, highlighting the need for strategic initiatives to address both opportunities and challenges in the domestic and international landscape [5][6][7]. Group 1: Achievements and Context - The 14th Five-Year Plan has led to significant achievements in China's development, including economic stability, technological innovation, and improved living standards, despite facing challenges such as the pandemic and international tensions [5]. - The 15th Five-Year Plan is positioned as a transitional phase that builds on past successes while addressing existing challenges to lay a solid foundation for future modernization efforts [6]. Group 2: Development Environment - The international landscape is characterized by rapid changes, including shifts in global power dynamics, technological revolutions, and rising protectionism, which pose both risks and opportunities for China's development [7]. - Domestically, China maintains a strong economic foundation but faces issues such as uneven development, insufficient demand, and demographic changes that require strategic responses [7]. Group 3: Guiding Principles and Goals - The guiding principles for the 15th Five-Year Plan include upholding the leadership of the Communist Party, prioritizing people-centered development, and focusing on high-quality growth [9][10]. - Key goals include achieving significant advancements in high-quality development, technological self-reliance, and comprehensive reforms, alongside improvements in social welfare and environmental sustainability [13][14]. Group 4: Economic Structure and Innovation - The plan emphasizes the need to strengthen the real economy, enhance traditional industries, and foster emerging sectors, with a focus on innovation and sustainability [15][16]. - A modernized industrial system is essential for supporting China's unique modernization, with an emphasis on advanced manufacturing and the integration of digital technologies [15][18]. Group 5: Domestic Market and Investment - Strengthening the domestic market is crucial for driving economic growth, with initiatives aimed at boosting consumption and effective investment [23][24]. - The plan outlines strategies to eliminate barriers to market integration and enhance the efficiency of resource allocation across various sectors [25][27]. Group 6: Social Development and Welfare - The plan prioritizes improving living standards and social welfare, with a focus on employment, income distribution, and education [41][42]. - Enhancing the social security system and ensuring equitable access to resources are key components of the strategy to achieve common prosperity [44].

Group 1 - The core viewpoint emphasizes that high-quality development is the primary task for building a modern socialist country, which relies on constructing a high-level socialist market economy system [1][2] - The construction of a high-level socialist market economy system is essential for addressing social and ecological crises that have emerged during over 40 years of market reform, highlighting the need for government and market relationship reforms [2][3] - The new requirements for a proactive government under a high-level socialist market economy system include strengthening state-owned enterprises, adjusting macroeconomic regulation, enhancing top-level design for a unified market, and improving capital operation supervision [3][4] Group 2 - The basic focus of government functions under a high-level socialist market economy system should include deepening the marketization of production factors, addressing market failures, and improving foundational market economic systems [4][5] - The new expansion of government functions requires attention to domestic and international complexities, promoting common prosperity, and ensuring equitable public services and income distribution [5][6] - The government must facilitate the development of new productive forces and manage the relationship between the real economy and virtual economy to prevent financial risks and promote a balanced real estate market [6]