作为全球首个以进口为主题的国家级展会,中国国际进口博览会(进博会)不仅是我国构建新发展格局的窗口、推动高水平对外开放的平台,也是促进我国实体经济与数字经济深度融合的重要通道与枢纽。进博会场景下的财税政策正成为我国实数融合发展的加速器。然而这一过程中,财税政策组合与搭配依然面临诸多挑战,主要体现为:支持实数融合的财税政策有待常态化、系统化;针对实数融合的财税政策靶向性与动态适配性有待进一步增强;数字化背景下,面临国际税收管辖权协调与跨境税收征管的困境;等等。基于此,未来以进博会为平台进一步推动实数融合的财税政策着力点应放在:一是完善进博会激励政策,以稳定的制度安排为实数融合提供平台;二是优化进博会财税政策工具组合,联动共促实数融合、协同发展;三是优化政策动态评估与反馈机制,增强政策适配性;四是构建全链条数字化征管体系,加强跨部门协同治理与风险防控;五是推动与国际税收规则的对接和协同。
As the world’s first import-themed national expo,China International Import Expo(CIIE)is not only a window for China to build a new development pattern and a platform to promote high-level opening up to the outside world,but also an important channel and hub to promote the deep integration of digital economy and real economy in China. Fiscal and tax policies under the scenario of CIIE are becoming an “accelerator” to promote the development of China’s real-digital integration. In this process,the combination and matching of fiscal and tax policies still face many challenges,which are mainly reflected as follows:the fiscal and tax policies supporting the integration of data and reality have not been normalized and systematic,and cannot provide sustainable and stable incentive expectations;The targeting and dynamic adaptation of fiscal and taxation policies aiming at the real-digital integration are insufficient;Under the background of digitalization,it faces the dilemma of the coordination of international tax jurisdiction and the failure of cross-border tax collection and administration. Based on this,the focus of fiscal and tax policies to further promote the integration of data and reality on the CIIE platform in the future should be as follows:first,to improve the preferential system of CIIE;Second,optimize the mix of fiscal policy tools at CIIF to promote real-digital integration and coordinated development. Third,we will promote dynamic policy evaluation and feedback mechanisms to make policies more adaptable. Fourth,build a full-chain digital collection and management system,strengthen cross-department collaborative governance,and strengthen risk prevention and control;Fifth,we will promote synergy with international tax rules.