Group 1 - The core viewpoint is that during the "14th Five-Year Plan" period, China's tax revenue is expected to exceed 155 trillion yuan, accounting for about 80% of total fiscal revenue [1] - Tax revenue (excluding export tax rebates) 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" [1] - The tax authority's collection of social insurance fees and land transfer fees is expected to exceed 70 trillion yuan, strengthening the financial foundation for economic and social development [1] Group 2 - The structure of tax revenue is improving, with manufacturing tax revenue maintaining a steady share of around 30%, indicating the sector's crucial role in the economy [1] - The fastest growth in tax revenue is seen in modern service industries such as information software and technology services [1] - The number of tax-related business entities has surpassed 100 million, reflecting strong market vitality and resilience [2] Group 3 - Tax policies aimed at improving people's livelihoods in areas such as elderly care, childcare, healthcare, and education are expected to reduce tax burdens by an average of 11.7% annually from 2021 to 2024 [2] - Economic factors such as tax cuts, price changes, and tax source structures influence tax revenue, leading to discrepancies between economic growth and tax revenue [2] - The decline in growth rates of traditional industries like real estate has resulted in slower tax revenue growth, while emerging industries, despite their positive momentum, currently contribute less to overall tax revenue [2]

Core Insights - The Chinese government has implemented a series of tax reduction and fee reduction policies during the 14th Five-Year Plan period, with a total expected reduction of 10.5 trillion yuan and export tax refunds exceeding 900 billion yuan, significantly promoting economic and social development [1][2] Tax Revenue and Structure - Tax revenue is expected to exceed 155 trillion yuan during the 14th Five-Year Plan, accounting for approximately 80% of total fiscal revenue, with tax revenue (excluding export tax refunds) surpassing 85 trillion yuan, an increase of 1.3 trillion yuan compared to the 13th Five-Year Plan [1] - The tax revenue structure shows a steady growth in scale and continuous optimization, with manufacturing accounting for about 30% of total tax revenue, reflecting its stabilizing role in the economy [1][2] - Direct taxes have increased to over 40% of total tax revenue, up 1 percentage point from the previous five-year period, indicating enhanced redistributive functions of the tax system [2] Manufacturing Sector Performance - The manufacturing sector's sales revenue has remained around 29% of total enterprise sales from 2021 to 2024, providing significant support for economic growth [2] - High-end and intelligent manufacturing are progressing steadily, with sales revenue in equipment manufacturing and high-tech manufacturing growing at annual rates of 9.6% and 10.4%, respectively [2] - New energy vehicles, photovoltaic equipment, and lithium batteries have seen annual sales revenue growth of 37.6%, while industrial and service robots have grown at rates of 23.2% and 17.2% [2] Innovation and R&D Support - The R&D expense deduction policy has been optimized, with 3.32 trillion yuan in deductions expected for 2024, benefiting 615,000 enterprises, representing increases of 25.5% and 16.7% from 2021 [2] Private Sector Growth - The share of private sector sales revenue in the national economy has increased from 68.9% in 2020 to 71.7% in the first half of this year, with private enterprises in industrial robotics and new energy vehicles showing annual sales growth of 24.1% and 50.1%, respectively [3] Tax Administration Improvements - The tax administration environment has improved, with measures implemented to simplify tax payment processes, reducing required documentation by 50% and paper submissions by over 25% [3] - The tax authority has strengthened its mechanisms for combating tax-related crimes, resulting in the investigation of 779 organized crime groups and the resolution of 21,800 cases of tax fraud during the 14th Five-Year Plan [3][4]

7月28日，国家税务总局有关负责人出席"高质量完成'十四五'规划"系列主题新闻发布会时介绍，"十四 五"时期我国税收收入规模稳步增长、结构持续优化，税收收入与GDP增速大体匹配。在超10万亿元减 税降费政策红利的驱动下，实体经济"压舱石"作用凸显。 从行业结构看，占比最大的是制造业税收，近年来均保持在30%左右，反映出以制造业为代表的实体经 济在税收上的"压舱石"作用；增速最快的是信息软件和技术服务等现代服务业，2024年税收占比较2020 年提高了1.6个百分点。 从税收与经济的协调性来看，经济决定税收，但也会有一些因素影响，造成经济与税收不完全同步。胡 静林指出，在剔除减税降费、价格变动、税源结构变化等因素影响后，我国税收收入与GDP增速大体匹 配。 超10万亿元税费优惠 助力经济发展 税收数据是经济社会发展的晴雨表，反映出我国在推进高质量发展上，在创新、协调、绿色、开放、共 享方面取得的成效。 胡静林指出，"十四五"以来，我国实体经济稳中提质，发票数据显示，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%。高技术制造业占全部制造业比重由2020年 的15.3%提升 ...

2025.07. 28 本文字数：2575，阅读时长大约5分钟 作者 | 第一财经 陈益刊 今年是"十四五"规划收官之年，一系列税收改革领域的进展及税收大数据，反映出中国经济稳中向 好。 7月28日，国家税务总局局长胡静林在国务院新闻办新闻发布会上，介绍"十四五"时期税收改革与 发展有关情况。他认为"十四五"时期税收改革发展取得积极成果，透过这些成果，可以展现"十四 五"时期我国经济社会高质量发展取得的巨大成就。 尤其从两组数据中，可以一窥。 胡静林表示，"十四五"时期，我国经济平稳增长，税务部门累计征收的税费收入预计将超过155万 亿元。国家财力基础进一步壮大，不断夯实经济社会发展和民生改善的财力基础。"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。 "十四五"税收增加13万亿背后 胡静林解释，从税收与经济的协调性来看，经济决定税收，但也会有一些因素影响，造成经济与税收 不完全同步。比如，减税降费因素，近年来我国减税降费力度较大，这对经济增长具有拉动作用，对 长期税收也是有利的，但是会减少当期的税收收入 ...

"十四五"时期税务部门征收税收收入（未扣除出口退税）将超过85万亿元，比"十三五"期间税收总额还 多13万亿元。 税务部门的主要职责是依法组织税费收入，筑牢国家发展的财力基础。自从2018年中央合并了国税地税 机构后，逐步将社会保险费和非税收入划归税务征管，税务部门"十四五"时期征收财政收入占全口径财 政收入比重已达80%左右。 税收被称为"经济晴雨表"，经济决定税收，税收反映经济。 胡静林介绍，"十四五"时期税务部门征收税收收入（未扣除出口退税）将超过85万亿元，比"十三五"期 间税收总额还多13万亿元。总体来看，"十四五"时期我国税收收入，在规模上是稳步增长，在结构上是 不断优化，呈现出"量增质优"的特点。 根据财政部数据，2016年全年全国税收收入约为13万亿元。"十四五"时期税收收入较"十三五"时期明显 增加的背后，折射出经济总体向好，企业活力增加。 今年是"十四五"规划收官之年，一系列税收改革领域的进展及税收大数据，反映出中国经济稳中向好。 7月28日，国家税务总局局长胡静林在国务院新闻办新闻发布会上，介绍"十四五"时期税收改革与发展 有关情况。他认为"十四五"时期税收改革发展取得积极成果，透过这些 ...

从过去10年看，PPI的增减会带来税收收入的同幅度增减。可以说，这两年的税收受PPI影响是比较直接 的。 从行业结构看，占比最大的是制造业税收，近年来均保持在30%左右，反映出以制造业为代表的实体经 济在税收上的"压舱石"作用；增速最快的是信息软件和技术服务等现代服务业，其税收占比，2024年较 2020年提高了1.6个百分点。 从税种结构看，"十四五"期间直接税比重超过40%，较"十三五"期间提高了1个百分点，反映出税收的 调节分配功能在增强，我国税制结构在优化。 从税收与经济的协调性来看，经济决定税收，但也会有一些因素影响，造成经济与税收不完全同步。比 如，减税降费因素，近年来我国减税降费力度较大，这对经济增长具有拉动作用，对长期税收也是有利 的，但是会减少当期的税收收入。再如，价格变动因素，GDP增速是以不变价计算，税收收入是以现价 计算，价格特别是工业生产者出厂价格指数（PPI）对税收收入影响很大。从过去10年看，PPI的增减会 带来税收收入的同幅度增减。可以说，这两年的税收受PPI影响是比较直接的。还如，税源结构因素， 近年来随着产业结构的调整升级和科技创新，我国经济税源发生了一些结构性趋势性变化。 ...