2023年，政府采取一系列措施调整税收结构，包括恢复部分疫情期间暂停的税率优惠，调整投资基金税负，加强税务争议管理机构权力，以及调 高枪支弹药相关税率。 | 政策名称 | 核心内容 | 涉及行业/对象 | | --- | --- | --- | | 恢复财政部在CARF质量投票权 | 联邦税务争议中财政部恢复决定性地位 | 所有涉税企业 | | 提高枪支与弹药IPI税率 | 枪支税率由29%升至55%,弹药税率由13%升至25% | 军火制造、零售业 | | 对离岸基金与独占投资基金征税 | 离岸基金收益按15%-20%征税 | 高净值人群、资产管理公司 | | 限制JCP利息抵税机制 | 缩小企业通过"资本利息"分红避税空间 | 中大型企业 | | PERSE补贴改革 | 取消或重定疫情时期文化旅游补贴计划 | 旅游、活动、娱乐行业 | | 排除ICMS出PIS/Cofins抵扣基数 | 增加联邦税基,提升实际负担 | 零售业、工业链 | | 燃料PIS/Cofins豁免终止尝试 | 重新征税计划遭国会部分阻拦 | 燃料分销商、消费者 | | 国际电商"衬衫税"实施 | 对超50美元进口商品征收20%关税 ...

Group 1: Core Initiatives - Guangzhou has introduced a comprehensive "big gift package" consisting of 105 specific measures aimed at optimizing the business environment by 2025 [2][3] - The initiatives focus on four main areas: market environment, legal environment, investment and trade environment, and government service environment [2][3] Group 2: Market Environment Enhancements - The plan includes 34 measures to enhance market vitality, such as maintaining fair competition, reducing overall business costs, and improving financing services for small and micro enterprises [3] - Specific actions include the establishment of a complaint channel for fair competition and the promotion of decentralized evaluation in bidding processes [3] Group 3: Legal Environment Improvements - The legal environment will be enhanced through 18 measures aimed at standardizing administrative inspections and optimizing legal services [4][5] - Key actions include the implementation of a "no disturbance" list for administrative enforcement and the establishment of a special action to inspect illegal enterprise charges [4][5] Group 4: Investment and Trade Environment - The investment and trade environment will be improved with 20 measures, focusing on attracting foreign investment and enhancing cross-border trade efficiency [6] - Initiatives include supporting foreign investment in R&D centers and promoting pilot programs for qualified foreign limited partners (QFLP) [6] Group 5: Government Service Environment - The government service environment will be streamlined with 33 measures aimed at improving efficiency in business registration, project approval, and tax processes [7] - Innovations such as "AI-guided" services and a one-stop service platform for enterprises are part of the plan [8][9] Group 6: Financial Support for Enterprises - The plan proposes the establishment of a 100 billion yuan future industry technology innovation fund and a 200 billion yuan industry development fund to support technological innovation [10] - Measures to facilitate financing for small and micro enterprises include enhancing the financing application process and providing free incubation space [10] Group 7: Reform and Pilot Initiatives - The plan includes over 10 pilot measures to address challenges in the business environment, focusing on both attracting foreign investment and supporting domestic enterprises in going global [11] - Specific actions involve the establishment of a comprehensive service base for Chinese enterprises going abroad and the expansion of foreign investment in key sectors [11]