Last Year'S Fiscal Revenue Or Breaking 8 Trillion &Nbsp; Or Structural Tax Cuts.

State revenue not only involves the burden of tax burden on citizens and enterprises, but also on the macro level.

According to the relevant prediction, China's fiscal revenue will exceed 8 trillion yuan in 2010, and this will be a structural implementation this year.

Breaking through 8 trillion is a foregone conclusion

According to Xinhua news agency, the national fiscal revenue growth rate reached 21.1% in the first 11 months of 2010, reaching 76740 billion yuan.

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Public figures show that in December 2009, the national fiscal revenue was 508 billion 400 million yuan, an increase of 182 billion 200 million yuan over the same period of the previous year, an increase of 55.8%.

It is estimated that even if the growth rate did not increase in December 2010, there would be about 500000000000 Yuan of revenue, plus 76740 billion yuan in the first 11 months, reaching nearly 8 trillion and 200 billion yuan.

Liu Huan, vice president of the tax School of Central University of Finance and Economics, told the first Financial Daily reporter that the financial revenue includes two caliber: Tax and various non tax revenue.

Although the current tax revenue is not clear, but in general, a wide range of non tax revenue together, the annual fiscal revenue exceeded 8 trillion of the problem is not big.

Since 2011 was the start of 12th Five-Year, the academic circles have both arguments about whether the macro tax burden is too high or the structural tax reduction and the reform of the tax collection and management system.

Liu Huan pointed out to reporters that the current "structural tax reduction" and "tax collection and management system" reform is imperative and has become a clearer direction for reform in 2011.

The direction of fiscal reform in 12th Five-Year

For tax cuts, the higher authorities seem to have sent positive signals.

At the end of 2010, Li Keqiang, vice premier of the State Council, pointed out at the National Conference on taxation work: "our country should continue to adhere to structural tax cuts during the '12th Five-Year' period.

The communiqu of the annual meeting of the Ministry of Finance in December 31, 2010 indicated that the continued implementation of structural tax reduction is one of the important contents of the proactive fiscal policy in 2011.

We will continue to implement preferential tax policies for small and small enterprises to support the development of small and medium-sized enterprises.

We should implement various tax reduction and exemption policies to promote the upgrading of the industrial structure and the development of the service industry.

Jia Kang, director of the National Committee of the Chinese people's Political Consultative Conference and director of the Finance Department of the Ministry of finance, told our reporter that the so-called structural tax reduction is a tax reform plan focusing on tax reduction under the "increase or decrease, structural adjustment".

It is different from a comprehensive and large-scale tax cut, and is different from the general adjustment of tax burden that has been increased and reduced.

To sum up, the connotation of structural tax reduction policy has two aspects: one is to emphasize "tax reduction" and the other is to lower the level of tax burden.

It is different from the structural adjustment with increasing or decreasing tax burden level.

The two is to emphasize "structural", that is, not a comprehensive tax cut, but a tax reduction arrangement with a strong intention to optimize the structure.

From the analysis of tax categories, Liu Huan thinks that "structural tax reduction" mainly includes four meanings.

First of all, in the enterprise income tax of value-added tax, we should increase preferential policies for high-tech industries such as new energy, energy conservation and environmental protection.

Secondly, we should change the current high personal income tax problem in the "12th Five-Year" period, referring to a higher agenda.

To further monitor the high income group in the consumption of residents, we should reduce taxes to residents in general.

In addition, there should be differentiated treatment in terms of consumption tax and value-added tax. For example, the tax on consumer goods sales should be low.

"The problem of the current fiscal and tax system in China is to protect the rights and interests of the taxpayers.

Chinese taxpayers' rights are too small and their obligations are too large, while the tax authorities are just the opposite, with too much power and too little obligation.

Liu Huan said, "in the future, we need to work hard in terms of pparency of tax payment, publicity of tax usage and so on."

In fact, the ideal situation is that taxpayers' rights and obligations are equal.

What is the advantage of paying taxes? What is the difference between paying taxes and not paying taxes?

In some countries, if there is much tax, you can enjoy certain tax rebates; after retirement, you will enjoy more social security benefits.

"At present, there is no regulation of Taxation in China. There is no difference between Nadona and others. This is the result of the failure of the collection and management system."

Liu Huan said.

In addition, some technical problems also need urgent solutions, such as personal credit system and cash management.

"At present, the income of many high-income people is the cash income of non wages, and can not leave a trace in the bank by cheque or credit card."

Liu Huan pointed out that "this will happen when the main income comes from the phenomenon that the wage earners who pay by bank cards pay more taxes.

Because cash income is extracorporeal circulation, this part of the income does not need to pay taxes. "