This article primarily examines the current state of tax collection and management,alongside other associated issues.It integrates insights from China’s“14th Five-Year Plan”and anticipates the imminent implementati...This article primarily examines the current state of tax collection and management,alongside other associated issues.It integrates insights from China’s“14th Five-Year Plan”and anticipates the imminent implementation of the“Golden Tax Phase Four.”With this backdrop,the article offers recommendations for advancing the reform of the tax collection and management system,fostering the development of intelligent taxation,and accelerating the modernization of tax collection and management in China.展开更多
Mainstream theories have not sufficiently explored the organic connection between fiscal and monetary systems.The requirement to establish a modern fiscal,tax,and financial system necessitates a more profound understa...Mainstream theories have not sufficiently explored the organic connection between fiscal and monetary systems.The requirement to establish a modern fiscal,tax,and financial system necessitates a more profound understanding of the interrelated effects between fiscal and monetary systems.This paper,based on a comprehensive analytical framework for fiscal influence on the monetary system,explores the institutional foundation,transmission channels,and regulatory capabilities through which the fiscal authorities affect monetary circulation.There are three findings.First,the Treasury Single Account(TSA)system,the capital contributor responsibility system with the fiscal authorities fulfilling responsibilities as the capital contributor for state-owned commercial banks,and the fiscal credit system endow fiscal authorities with the ability to influence money creation.Second,fiscal authorities exert a significant influence on the monetary market:With regard to money supply,treasury deposits are a vital factor influencing the broad money,and the impact of treasury deposits on money supply exhibits significant cyclical characteristics;And in terms of public financial product production,over the past decade,the proportion of fiscal credit relative to commercial credit has been on the rise,with 11.04%to 31.29%of loans from financial institutions in 2022 categorized as fiscal credit.Third,relevant authorities have employed open market operations to counteract disturbances from treasury revenues and expenditures,have utilized structural monetary policy tools in conjunction with fiscal production of public financial products,expanded government bond space through the characteristics of state-owned financial capital as a fiscal contributor,and supported the central bank’s macro-prudential management through their role as the capital contributor for state-owned commercial banks.展开更多
In recent years,Zhejiang Provincial Tax Service has optimized tax-related business environment through high-quality tax services,ranking first in the National Taxpayer Satisfaction Survey for eight consecutive years.O...In recent years,Zhejiang Provincial Tax Service has optimized tax-related business environment through high-quality tax services,ranking first in the National Taxpayer Satisfaction Survey for eight consecutive years.On the basis of the achievements in protecting the legitimate rights and interests of cross-border taxpayers,targeted and tailormade measures of tax and fee services have been put forward to create an international tax-related business environment of new heightswww.britacom.org and ultimately serve the Chinese modernization.展开更多
The essence of the modern tax system is the unity of the modern tax framework and the functions it supports.Behind the appearance of an unbalanced tax structure lies the reality of the shortcomings and weaknesses of t...The essence of the modern tax system is the unity of the modern tax framework and the functions it supports.Behind the appearance of an unbalanced tax structure lies the reality of the shortcomings and weaknesses of the functions of modern taxation.The heart or soul of the establishment of a modern tax system is making modern tax functions the standard,acting to optimize the tax structure,and creating a form of tax system with a functional balance that integrates"optimized resource allocation,maintenance of market unity,promotion of social equity,and ensuring long-term national stability"constituting a modern tax framework.The transition from structural imbalance to structural optimization is the fundamental route to establishing a modern tax system.On the premise of maintaining basic stability in the macro-tax burden,the supplementation and strengthening of the shortcomings and weaknesses in modern tax functions primarily involve supplementing and strengthening the direct taxation shortcomings and weaknesses that are in an"absent"or"weak"state in the current tax framework.Increasing direct taxes and raising their proportion essentially mean increasing the tax paid by individuals and raising the share of individual tax revenue in total tax revenue.This is the most important and central aspect of action to optimize the tax structure.展开更多
文摘This article primarily examines the current state of tax collection and management,alongside other associated issues.It integrates insights from China’s“14th Five-Year Plan”and anticipates the imminent implementation of the“Golden Tax Phase Four.”With this backdrop,the article offers recommendations for advancing the reform of the tax collection and management system,fostering the development of intelligent taxation,and accelerating the modernization of tax collection and management in China.
基金supported by the major project of the National Social Science Fund of China(No.20AJY020).
文摘Mainstream theories have not sufficiently explored the organic connection between fiscal and monetary systems.The requirement to establish a modern fiscal,tax,and financial system necessitates a more profound understanding of the interrelated effects between fiscal and monetary systems.This paper,based on a comprehensive analytical framework for fiscal influence on the monetary system,explores the institutional foundation,transmission channels,and regulatory capabilities through which the fiscal authorities affect monetary circulation.There are three findings.First,the Treasury Single Account(TSA)system,the capital contributor responsibility system with the fiscal authorities fulfilling responsibilities as the capital contributor for state-owned commercial banks,and the fiscal credit system endow fiscal authorities with the ability to influence money creation.Second,fiscal authorities exert a significant influence on the monetary market:With regard to money supply,treasury deposits are a vital factor influencing the broad money,and the impact of treasury deposits on money supply exhibits significant cyclical characteristics;And in terms of public financial product production,over the past decade,the proportion of fiscal credit relative to commercial credit has been on the rise,with 11.04%to 31.29%of loans from financial institutions in 2022 categorized as fiscal credit.Third,relevant authorities have employed open market operations to counteract disturbances from treasury revenues and expenditures,have utilized structural monetary policy tools in conjunction with fiscal production of public financial products,expanded government bond space through the characteristics of state-owned financial capital as a fiscal contributor,and supported the central bank’s macro-prudential management through their role as the capital contributor for state-owned commercial banks.
文摘In recent years,Zhejiang Provincial Tax Service has optimized tax-related business environment through high-quality tax services,ranking first in the National Taxpayer Satisfaction Survey for eight consecutive years.On the basis of the achievements in protecting the legitimate rights and interests of cross-border taxpayers,targeted and tailormade measures of tax and fee services have been put forward to create an international tax-related business environment of new heightswww.britacom.org and ultimately serve the Chinese modernization.
文摘The essence of the modern tax system is the unity of the modern tax framework and the functions it supports.Behind the appearance of an unbalanced tax structure lies the reality of the shortcomings and weaknesses of the functions of modern taxation.The heart or soul of the establishment of a modern tax system is making modern tax functions the standard,acting to optimize the tax structure,and creating a form of tax system with a functional balance that integrates"optimized resource allocation,maintenance of market unity,promotion of social equity,and ensuring long-term national stability"constituting a modern tax framework.The transition from structural imbalance to structural optimization is the fundamental route to establishing a modern tax system.On the premise of maintaining basic stability in the macro-tax burden,the supplementation and strengthening of the shortcomings and weaknesses in modern tax functions primarily involve supplementing and strengthening the direct taxation shortcomings and weaknesses that are in an"absent"or"weak"state in the current tax framework.Increasing direct taxes and raising their proportion essentially mean increasing the tax paid by individuals and raising the share of individual tax revenue in total tax revenue.This is the most important and central aspect of action to optimize the tax structure.
