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中央要求谋划新一轮财税改革，税制改革是重头戏，未来增值税、消费税、个税等主要税种还将有进一步改革举措。笔者呼吁，在税收征管不断强化的同时，为促进企业、个人实际税负维持在合理水平，未来税制改革应当统筹考虑降低名义税率。

海龙屯的兴衰见证中原王朝对西南边疆民族地区的管理由羁縻之治到土司制再到改土归流，最终纳入直接统治的政治智慧。海龙屯遗址出土的瓷器和钱币上具有的中原文化元素，如牡丹、鸳鸯、仙鹤、八仙等代表中原人群文化意向和价值观念的形象，也说明在深层次的文化及精神层面上，播州地域呈现出从对政治制度到对中原文化的思想认同。

做好柔性执法和规范执法的“双向奔赴”，提升柔性执法制度化和专业化水平，需要推进执法清单区域一体化，建立柔性案例指导制度，统一执法标准，完善执法动态调整和评估机制，以高水平行政执法促进高质量法治政府建设。

Italy and other EU member states also offer tax incentives for installing photovoltaic systems. In May 2020, Italy introduced the “110% superbonus” tax deduction for energy efficiency and seismic renovation of residential buildings, offering a tax exemption amounting to 110% of the renovation costs. There are three available tax exemption methods: (i) an income tax credit; (ii) suppliers covering the entire cost and receiving a tax exemption; and (iii) transferring the tax exemption amount to offset loans from banks or insurance companies.[50] Under this policy, the installation of residential photovoltaic systems can receive a tax credit of up to EUR 48,000.[51] Starting in 2024, Italy’s super subsidy policy will lower the tax-exempt rate to 70%.[52]