充实完善因地制宜发展新质生产力的税收政策工具箱被引量：1

Improving the Tax Policy Toolkit for Developing New Quality Productive Forces in Line with Local Conditions

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摘要党的二十届三中全会审议通过《中共中央关于进一步全面深化改革、推进中国式现代化的决定》,对深化财税体制改革作出重要部署。完善宏观调控制度体系,统筹推进财税、金融等重点领域改革,充实完善因地制宜发展新质生产力的税收政策工具箱,将为我国高质量发展增添新动能、构建新优势。本文聚焦税收政策对发展新质生产力的影响,分析各国先进生产力发展水平,研究各国通过税制改革鼓励科技创新、培育新型产业发展、储备专业人才的经验,对比各国支持先进生产力发展的政策力度及侧重点,以期为我国充实完善因地制宜发展新质生产力的税收政策工具箱、高质量推进中国式现代化税务实践提供借鉴。 The third plenary session of the 20th Central Committee of the Communist Party of China(CPC)reviewed and adopted the Resolution of the CPC Central Committee on Further Deepening Reform Comprehensively to Advance Chinese Modernization,making important plans for deepening the fiscal and tax systems reform.Improving the macro-control institutional system,coordinating and promoting reforms in key areas such as the fiscal and finance sectors,and strengthening the tax policy toolkit for developing new quality productive forces in line with local conditions will add new impetus and build new advantages for China’s high-quality development.This paper focuses on the impact of tax policy on the development of new quality productive forces,studies and analyzes the international experience in encouraging scientific and technological innovation,cultivating new industrial development,and reserving professional talents through tax reforms of various countries in the world,and compares the strength and focus of policies of different countries in supporting the development of advanced productive forces,with the aim of providing reference for China to improve the tax policy toolkit for developing new quality productive forces in line with local conditions and to advance the tax practices of Chinese modernization with high quality.

作者何代欣郑淼云周赟媞程欣怡 HE Daixin;ZHENG Miaoyun;ZHOU Yunti;CHENG Xinyi

机构地区中国社会科学院财经战略研究院中国社会科学院大学应用经济学院国家税务总局开封市税务局

出处《国际税收》北大核心 2025年第1期14-28,共15页 International Taxation In China

基金国家自然科学基金面上项目“统筹发展与安全的中国财政空间测度:模型特征、动态平衡与优化策略”(项目编号:72373159) 中国社会科学院创新工程A类项目“现代财税体制建设与中国式现代化”(项目编号:2023CJYA02) 中国社会科学院学科建设“登峰战略”资助计划财政学优势学科项目(项目编号:DF2023YS27)的阶段性研究成果。

关键词新质生产力科技创新税制改革税收政策高质量发展 New quality productive forces Scientific and technological innovation Tax system reform Tax policy Highquality development

分类号 F810.42 [经济管理—财政学]

作者简介何代欣,中国社会科学院财经战略研究院财政研究室主任、研究员;郑淼云,中国社会科学院大学应用经济学院硕士研究生;周赟媞,国家税务总局开封市税务局货物和劳务税科副科长;程欣怡,中国社会科学院大学应用经济学院硕士研究生。