Key Deployment Of Goods And Services Tax

Jie Xuezhi, deputy director general of the State Administration of Taxation, stressed in the video conference on goods and services tax held by the national taxation system recently, that we should improve the tax system, strengthen management, optimize services and improve work style in order to improve the work level of goods and services in accordance with the inherent requirements of the work of goods and services tax.

In every work, organization income is still the top priority. Jie Xuezhi said that the contradiction between fiscal revenue and expenditure is very prominent this year. The income situation is still very grim. Some structural tax reduction policies have been institutionalized. There is no longer a single policy increase factor. The growth rate of fuel tax and tobacco consumption tax will not be as big as last year. He urged tax authorities in all localities to attach great importance to the work of organization revenue, adhere to the principle of levying taxes in accordance with the law, collecting receipts and receipts, resolutely avoiding excessive taxes, resolutely preventing and stopping the organization revenue principle of ultra vires tax relief, strengthening income analysis and forecasting, conducting in-depth economic tax comparative analysis, looking for weak links in collection and administration, and targeted plugging and increasing revenue, so as to ensure the steady growth of goods service tax revenue with economic development.

The goods and services tax includes 4 main taxes, including value-added tax, consumption tax, business tax and vehicle purchase tax, as well as import and export tax revenue. At present, the goods and services tax revenue has accounted for more than 60% of the total tax revenue. In 2009, the national "four tax" income reached 41507 billion yuan, an increase of 13%, accounting for 65.8% of the total tax revenue; the total export tax rebate for the whole year was 648 billion 700 million yuan, an increase of 10.6%. Statistics provided by the State Administration of Taxation show that in 2009, the total tax input of machinery and equipment of the general value-added tax in China was 141 billion 600 million yuan, which effectively reduced the investment burden of enterprises, reduced the collection rate of small-scale taxpayers, and reduced the burden on small enterprises by about 15 billion 300 million yuan. In 2009, the reform of refined oil taxes and fees was implemented to raise the unit tax standard of refined oil consumption tax, and the annual domestic consumption tax was 476 billion 100 million yuan, an increase of 219 billion 300 million yuan. Among them, the policy factor increased by 163 billion yuan, accounting for 74.4% of the consumption tax increase.

VAT. The VAT legislation has been included in the legislative plan of the State Council this year and will be submitted to the NPC Standing Committee for consideration this year. We should take a broad view of the reform proposals of all stakeholders to transform the legislative process into a process of changing ideas and unifying ideas, and lay a good ideological foundation for the smooth implementation of value-added tax law in the future. We should continue to implement the value-added tax reform measures, implement the value-added tax reform of agricultural products, standardize the tax deduction of agricultural products, study the effective ways to establish the value-added tax assessment mechanism, and improve the tax refund management measures after the assessment of the value-added tax immediately after the assessment. Based on summing up the experience of the pilot projects, we will strive to implement the management method of "first comparison and post deduction" for the customs payment books this year, and implement the management measures of the general taxpayer's recognition and management of the VAT general invoice, do well the management of the VAT invoice printing and distribution, and do the daily value-added tax assessment work. Jie Xuezhi demanded that the tax authorities at all levels should actively cooperate with the preparatory work of the General Administration of Taxation in doing the legislative work of value-added tax, and carefully organize the calculation of various legislative plans.

Consumption tax. Jie Xuezhi requested that we should deepen the tax reform of refined oil products, study the implementation plan of moving the tax link of refined oil consumption to the wholesale link, study and formulate the measures for the collection and management of refined oil consumption tax, study and improve the consumption tax policy, appropriately expand the scope of consumption tax collection, and revise and improve the "liquor consumption tax assessment tax price management measures" and "cigarette consumption tax collection and approval management measures" according to the actual needs of work, and intensify the management of the consumption tax on key industries such as liquor, cigarettes, refined oil and so on.

Business tax. Jie Xuezhi requested that we should carry out the policy of individual transfer of housing business tax, define the standard of taxable behavior inside and outside the business tax and the business tax policy of non-financial institutions for the sale and sale of financial commodities; study and formulate the "management method for the tax difference of business tax", fill the blank of the system as soon as possible; continue to strengthen the comparison of freight business business tax "ticket table" and income tax revenue, effectively prevent and control the invoice of freight invoice; further implement the management methods of the business tax and project management and invoice utilization of construction industry and real estate industry, strengthen the management of the key tax source of business tax, and strengthen the management of the freight transport industry's self opening ticket taxpayers.

Vehicle purchase tax. Jie Xuezhi requested that we should study the policy of adjusting the purchase tax for motor vehicles and agricultural vehicles, modify and improve the management of vehicle purchase tax, improve the quality of management, improve the collection and management information system of vehicle purchase tax, expand the electronic management of collection and management archives, standardize the electronic declaration method of vehicle purchase tax, improve the efficiency of tax collection and administration, carry out vehicle purchase tax inspection work, coordinate with relevant departments to crack down on the use of vehicle purchase tax false tax payment certificate to evade taxes and cheat on cards, promote the application of POS to pay tax by credit card, and strictly manage the cash tax payment.

Import and export tax. Jie Xuezhi asked to further improve the import and export tax policy, optimize the export tax rebate rate structure, continue to promote the export tax rebate information construction, improve the export tax rebate system and the comprehensive collection and management system data sharing, carry out the export tax rebate "tax library silver" networking work, strengthen the establishment of processing trade electronic data networking with the customs, establish the national export tax rebate audit special attention to information base, actively carry out the export tax rebate early warning assessment, explore the establishment of the export tax rebate early warning index system; strictly export tax rebate daily audit work, further improve the efficiency of the audit work, and accurately handle the export tax rebate, and vigorously prevent and combat export tax fraud activities.

Jie Xuezhi stressed that tax authorities at all levels should correctly understand the current situation and tasks of the current work of goods and services tax, adapt to the requirements of accelerating the transformation of the mode of economic development, give full play to the functional role of the service tax of goods, grasp the key points of policy adjustment, the inherent law of goods service tax system and the intensity of policy adjustment, and strive to promote structural adjustment, optimize tax system and accelerate development.