数据来源：国家统计局 2025年，我国环境保护税287亿元，比上年上涨16.7%，占税收收入的比重为0.16%，占比较上年增加 0.02个百分点。 2020年-2025年我国环境保护税收入统计图 相关报告：智研咨询发布的《2026-2032年中国税务服务行业竞争现状及投资策略研究报告》 ...

Core Viewpoint - The Chinese government aims to improve the local tax and direct tax systems as part of the "14th Five-Year Plan," emphasizing the need for a comprehensive reform to enhance the tax structure and promote economic and social development [1][13]. Summary by Sections Current Status of China's Direct Tax System - Direct taxes in China primarily include income taxes and property taxes, such as personal income tax, urban land use tax, and vehicle and vessel tax [2][14]. - Some taxes, like property tax, have characteristics of both direct and indirect taxes, complicating the classification [3][15]. - The current direct tax system includes 13 types of taxes, with local taxes making up a significant portion, yet the revenue from these taxes is relatively low, totaling over 800 billion yuan in 2024, which is less than half of the national tax revenue [4][16]. Recent Progress in Direct Tax System Improvement - Significant advancements have been made since 2013, including the abolition of certain taxes and the introduction of the environmental protection tax in 2018 [6][18]. - By 2024, direct tax revenue increased from 61,225.9 billion yuan in 2012 to 81,462.6 billion yuan, marking a 33.1% growth, although the proportion of direct taxes in total tax revenue decreased from 60.9% to 46.5% [7][19]. Proposed Measures for Further Improvement - The government may consider simplifying the tax system by integrating various taxes and ensuring a more rational tax burden [8][20]. - There is a need to enhance the legal framework for taxes, particularly for property tax and personal income tax, to ensure effective implementation and compliance [9][21]. - Suggestions include adjusting corporate and personal income tax structures, such as lowering the corporate tax rate from 25% to around 20% and revising personal income tax brackets and deductions [10][22]. - Expanding the scope of direct taxes by merging certain fees and taxes could significantly increase direct tax revenue, potentially raising the proportion of direct taxes in total revenue to 64.5% by 2024 [11][23]. Conclusion - The ongoing efforts to refine China's direct tax system are crucial for enhancing fiscal capacity and ensuring equitable tax distribution, which will support broader economic and social objectives [12][24].

Group 1 - The core viewpoint of the articles emphasizes the need to improve China's direct tax system as part of the broader economic and fiscal reforms outlined in the "14th Five-Year Plan" [1][12] - The current direct tax system in China primarily includes income taxes and property taxes, with a significant portion being local taxes [2][4] - The existing issues within the direct tax system include a high number of tax types, particularly local taxes, and a relatively low income scale from these taxes, which hampers government revenue and the redistributive function of direct taxes [4][5] Group 2 - Recent progress in improving the direct tax system includes the abolition of certain taxes and the introduction of new ones, such as the environmental protection tax, which reflects a shift towards more sustainable fiscal policies [5][6] - The reform of the personal income tax system in 2018 marked a significant change, transitioning to a combined assessment model that aligns with international practices [7][8] - Proposed measures for further improvement include simplifying tax types, enhancing the legal framework for tax laws, and considering pilot programs for new tax implementations [8][9] Group 3 - Specific recommendations for enhancing the direct tax system involve adjusting tax rates and deductions for corporate and personal income taxes to ensure fairness and efficiency [10][11] - The potential expansion of direct taxes could include merging certain local fees into direct tax categories, which would increase the overall share of direct taxes in total tax revenue [11][12] - Overall, the goal of these reforms is to create a more equitable and efficient tax system that supports economic and social development in China [12]

Core Viewpoint - The article emphasizes the need to improve China's direct tax system as part of the broader goal to enhance the local tax system, which is crucial for economic and social development [1]. Summary by Sections Current State of China's Direct Tax System - Direct taxes in China primarily include income taxes and property taxes, such as personal income tax and urban land use tax [2]. - Some taxes, like property tax, have characteristics of both direct and indirect taxes, complicating the classification [3]. - The current direct tax system includes 13 types of taxes, with local taxes making up a significant portion, yet the revenue from these taxes is relatively low, totaling over 800 billion yuan in 2024, which is less than half of the national tax revenue [4]. Progress in Improving the Direct Tax System - Significant progress has been made since 2013, including the abolition of certain taxes and the introduction of the environmental protection tax in 2018 [5]. - As of now, 10 types of direct taxes have been legislated, representing over 70% of the total taxes legislated in China [6]. Further Improvements to the Direct Tax System - Proposed reforms include simplifying the tax structure, consolidating overlapping taxes, and enhancing the legal framework for tax legislation [7]. - The environmental protection tax is set to expand its scope, enhancing its functionality [8]. - Key focus areas for improvement include corporate income tax and personal income tax, with suggestions to adjust tax rates and deductions to enhance transparency and efficiency [9][10]. - There is a proposal to merge certain local fees into direct taxes, which could significantly increase the proportion of direct taxes in total tax revenue [10][11].

Core Viewpoint - The article emphasizes the importance of improving the local tax system in China as a crucial task for enhancing the tax, financial, and economic systems, which is essential for promoting economic and social development [2] Summary by Sections Current Local Tax System - The current local tax system in China includes eight types of taxes that are entirely allocated to local governments, such as property tax, urban land use tax, deed tax, land value increment tax, arable land occupation tax, vehicle and vessel tax, environmental protection tax, and tobacco leaf tax [3] - Since 2011, five of these taxes have been legislated and implemented, while the other three are based on regulations established in the late 1980s and early 1990s [3] Revenue Statistics - In 2024, the total revenue from these eight local taxes is projected to be 2,007.13 billion yuan, accounting for 11.5% of the national tax revenue and 24% of local tax revenue [4] - The deed tax generates the highest revenue at 516.96 billion yuan, representing 25.8% of local tax revenue, while the tobacco leaf tax generates the least at only 14.76 billion yuan [4] Issues in the Local Tax System - The local tax system is not fully developed, facing issues in tax category settings, tax legislation, tax elements, and revenue scale [4][5] - The current tax categories do not align well with international standards, and some tax laws are outdated, failing to meet the needs of modern economic and social development [5][6] Legislative and Reform Directions - The central government has prioritized the improvement of the local tax system, with various directives emphasizing the need for tax law principles, real estate tax legislation, and environmental protection tax reforms [7] - Future reforms may include rationalizing tax categories, expanding local tax sources, and enhancing local government financial autonomy [8][9] Proposed Measures for Improvement - Suggested measures include setting reasonable tax categories, expanding local tax sources, and further implementing the principle of tax legality [8][9] - It is recommended to adjust tax elements to avoid overlapping tax burdens and to enhance local tax management authority to improve efficiency and reduce costs [9]