The "12Th Five-Year" Tax Reform Idea Is Clear; &Nbsp; &Nbsp; Environmental Tax Levy Is A Foregone Conclusion.

The Ministry of Finance Environmental tax The latest expression is no longer in the "research" or "accelerating" level, but is directly expressed as "levying environmental protection tax". Reporters learned from the national financial work conference held on 27-28, value added tax, personal tax, environmental tax, real estate tax, this year has been the four most important tax categories, is also the same. Tax reform during the "12th Five-Year" period Emphasis.

At the meeting, Xie Xuren, Minister of finance, pointed out that during the "12th Five-Year" period, we would reform and improve the tax system, expand the scope of collection of value-added tax, reduce tax on business tax and other taxes accordingly, rationally adjust the scope of consumption tax and the structure of tax rates, improve the tax policies conducive to upgrading the industrial structure and developing the service industry; gradually establish and improve the comprehensive and classified personal income tax system; levy an environmental protection tax; study the promotion of real estate tax reform, improve the property tax system, gradually improve the local tax system, and give provincial governments appropriate tax administration authority.

The reporter understands that the idea of VAT reform is to include some producer services enterprises in the scope of value-added tax, and the pilot enterprises will no longer pay business tax. After such a reform, the relevant enterprises can carry out the deduction of fixed assets.

As a major tax that regulates the gap between the rich and the poor, the reform of individual tax continues to move towards lowering the tax burden on middle and low income people and adjusting the income of the high income earners. The specific idea is to reduce the order and expand the interval. At present, the implementation of the personal tax in China is a progressive tax rate of 9 grades. The tax rate ranges from 5% to 45%. After the reform, the grade of personal tax rate may be reduced to 6 grade, and the distance between the middle and low income earners will only be within the one or two grade tax rate when the distance is extended to a certain extent.

In addition, under the guidance of the general direction of integration and classification, the current situation of individual income tax divided into 11 categories will also be adjusted, and some of the categories may be merged, such as the combination of labor remuneration and wage income.

As for the real estate tax reform that has attracted much attention, Chongqing and Shanghai have made preparations for the pilot.

In addition to the tax reform, Xie Xuren also said that we should strengthen and improve fiscal macro-control, adjust the distribution pattern of national income, gradually increase the proportion of residents' income in the distribution of national income, the proportion of labor remuneration in the initial distribution, and enhance the stimulating effect of consumption on economic growth.

In terms of improving people's livelihood, the rural, employment and social security system is still a financial focus.