Home >

Deepening Tax Reform And Promoting Tax Legislative Process

2009/5/8 14:11:00 42016

In April 28th, the national tax policy and regulations work conference was held in 2009.

The conference summed up the work of tax policies and regulations in 2008, and studied and deployed the tasks in 2009.

Jie Xuezhi, deputy director of the State Administration of Taxation, attended the meeting and delivered an important speech.

He stressed that all levels of tax policies and regulations should change their concepts, clear ideas and give full play to the positive role of tax policies and regulations in serving the overall situation.

In reviewing the work of tax policies and regulations of last year, Jie Xuezhi said that 2008 was a very extraordinary year in the process of economic and social development in China. The tax policies and regulations departments at all levels, in accordance with the requirements and arrangements of the General Administration of Taxation, focused on the task of the tax work center, persisted in promoting tax administration according to law, promptly adjusted and implemented various tax policies, and intensified the macro economic research and analysis of tax revenue, and achieved new results in various tax policies and regulations.

In 2008, tax authorities at all levels should give full play to the positive role of tax policies in dealing with major and unexpected events. In order to fight against serious natural calamities, give full support to the Beijing Olympic Games, and timely study and introduce various tax control measures, actively and steadily cope with the international financial crisis, further strengthen the comprehensive tax administration function, strengthen the forward-looking research on macro-economic and tax reform, do well the comprehensive tax policy adjustment and investigation, carry out the tax treatment work of the WTO, carry forward the work of tax law and rule, implement the outline of the State Council's "implementation of the overall plan for promoting administration according to law", achieve the phased results, accelerate the pace of tax system construction, increase the tax law enforcement supervision, do a good job in tax administrative reconsideration litigation and case hearing, and seriously carry out in-depth study and practice of Scientific Outlook on Development activities. In

According to the needs of the new situation in China, Xie Zhi Zhi pointed out that the overall requirements for the work of taxation policies and regulations in the current and future period are: to carry out the spirit of the 17th CPC National Congress in an all-round way and to thoroughly implement the Scientific Outlook on Development under the guidance of Deng Xiaoping theory and the important thought of "Three Represents". We must adhere to emancipate our minds, constantly forge ahead, and actively promote tax reform and policy adjustment around the theme of tax service, which is to serve the development of science and build a harmonious tax revenue. We should comprehensively promote tax administration in accordance with the law, improve the working mechanism and system of tax policies and regulations, and give full play to the functions of tax collection policies and regulations so as to make greater contributions to promoting the scientific development of tax revenue.

Jie Xuezhi emphasized that we should focus on five aspects.

First, we should recognize the situation and correctly grasp the tax policy orientation to promote steady and rapid economic development.

We must adhere to the principle of combining challenges and opportunities, adhere to the principle of combining growth with structural adjustment, adhere to the principle of combining tax incentives with moderate income increase, and adhere to the principle of combining policy adjustment with tax system improvement.

The two is to accurately position and give play to all functions of policies and regulations.

We should enhance our overall awareness and play a good role of policy assistants and assistants in the decision-making of bureaus and leaders. We should enhance our awareness of the rule of law, play a leading role in promoting tax administration by law and regulation departments, enhance our sense of cooperation, and give full play to the coordination and service role of policies and regulations departments in the comprehensive management work.

Three, we should grasp the rules and enhance the initiative of tax policies and regulations.

To grasp the development rule of the rule of law in the new period, we should focus on promoting the basic system construction of tax administration in accordance with the law, grasp the law of the tax system to adapt to the scientific development, focus on the forward-looking research of tax reform and policy adjustment, grasp the regular characteristics of the work of tax policies and regulations, and focus on doing all kinds of comprehensive management work.

At the meeting, Xie Zhi Zhi emphasized the work of various tax policies in 2009.

Two is to serve the overall situation and ensure that the key tasks are completed with high quality.

Domestic and foreign funded enterprises' urban construction tax and education fee surcharge system, in-depth study of individual income tax, value-added tax and other tax reform programs, do a good job in environmental tax, social security tax and other emerging tax design preparatory work, and actively promote the various tax legislation process, and speed up the tax collection and management law and its implementation of the revised regulations; focus on the work of tax centers, play a good role in the service of policies and regulations departments, we must resolutely implement the structural tax reduction policy that the central government has introduced to deal with the financial crisis, formulate and improve targeted tax policies and management measures in a timely manner, strengthen feedback on policy effects, ensure the implementation of various policies, improve the system and mechanism, strengthen the basic system construction of tax policy and law regulation, straighten out the relationship between responsibilities, and strengthen and improve the communication and guidance of the system. To deepen tax reform and speed up the process of tax legislation, we must steadily push forward the reform of various taxes and promote the reform of resource tax system in a timely manner.

Three, we should take all factors into consideration and consolidate the foundation of tax policies and regulations.

We will do a good job in the research and adjustment of comprehensive tax policies. We will focus on 4 aspects of comprehensive tax policy research this year, including the formulation and implementation of a tax policy that supports the development of agriculture, rural areas and farmers, and the study of tax policies to further support the development of small and medium-sized enterprises. We will study and formulate tax policies to further expand consumer demand and promote consumption upgrading, and study clearly the tax policies that further support independent innovation, promote coordinated development of regional economy, promote service industry development, energy conservation and emission reduction and economic restructuring.

At the same time, we will continue to carry out the implementation plan of comprehensively promoting the administration according to law and strengthen the research on macroeconomic and tax reform.

Four, we should actively explore and constantly open up new prospects for tax policies and regulations.

We should explore and carry out tax assessment according to law, gradually establish a new mechanism to improve the quality of tax system construction, try out a collective hearing system for major tax law enforcement decision matters, improve the basic system of tax enforcement evidence, and constantly improve the working mechanism of WTO's tax response.

The five is to improve the quality and strengthen the construction of tax policies and regulations.

We should build and train high-quality cadres of policies and regulations, carry forward the spirit of seeking truth and pragmatism, conduct in-depth investigations and studies, enhance the sense of responsibility, and improve the quality and efficiency of tax policies and regulations.

Li Sanjiang, director of the policy and regulation department of the State Administration of Taxation, presided over this meeting, and the director of the policy and regulation department of the tax authorities of all provinces, autonomous regions, municipalities directly under the central government and cities under separate planning, and the comrades of the Standing Committee of the national people's Congress, the budget work committee, the Supreme People's court, the Ministry of finance, the Legislative Affairs Office of the State Council, and the relevant departments of the State Administration of Taxation, attended the meeting.

At the meeting, Xie Zhi Zhi emphasized the work of various tax policies in 2009.

The first is to serve the overall situation and ensure that the key tasks are completed with high quality.

Two, we should take all factors into consideration and consolidate the foundation of tax policies and regulations.

At the same time, we will continue to carry out the implementation plan of comprehensively promoting the administration according to law and strengthen the research on macroeconomic and tax reform.

Three, we should actively explore and constantly open up new prospects for tax policies and regulations.

The four is to improve the quality and strengthen the construction of tax policies and regulations.