It Is Imminent To Push Forward VAT Reform In An All Round Way.

The Central Committee's proposal on the 12th Five-Year plan for national economic and social development pointed out that the "12th Five-Year" period should be expanded.

VAT reform is the reform of goods and services tax.

The basic idea of VAT reform is that the core of the tax system structure is to establish and improve the two standard uniform deduction mechanism for goods tax and service tax, that is, when taxpayers levy taxes on goods and provide services, they are allowed to deduct the tax on goods and taxes on services which are included in the regulations.

Full implementation of VAT reform is conducive to improving socialism.

In accordance with the existing tax system for goods and services, taxes on goods and taxes on services may be levied on goods tax and labor tax levied on the former link.

Through the value-added tax reform, the overall coordination of the burden of goods tax and service tax will help to reduce the impact of tax system on different business operations, and adjust the local tax system when choosing services or manufacturing industries, alleviate the impact of tax allocation on resources, give full play to the fundamental role of market mechanism in resource allocation, improve institutional efficiency of economic efficiency, and further establish and improve a socialist competitive market system.

At the same time, the provision of goods and labor services are the common characteristics of the division of labor in the three industries. Therefore, the implementation of VAT reform will help eliminate the institutional and institutional obstacles to the three industry related development, promote the linkage development of the three industries, and improve the socialistic market economy system.

Full implementation of VAT reform will help solve the problem of national income distribution.

Gradually increasing the proportion of residents' income in the distribution of national income and the proportion of labor remuneration in the initial distribution is an important part of solving the problem of national income distribution.

Through the value-added tax reform, we can not only reduce the overall burden of turnover tax in production, circulation and consumption links, increase the proportion of workers' income in national income distribution in production, circulation and consumption links, but also reasonably increase the threshold of value-added tax and increase the disposable income of individual business groups.

At the same time, because the value-added tax is a system arrangement involving goods and services in the production, circulation and consumption links, this will enable the VAT system to produce endogenous institutional effect in the initial distribution link. Accordingly, the realization of VAT reform will help improve the initial distribution pattern of national economy from the institutional and institutional level, increase the proportion of household income in the national income distribution and the proportion of labor remuneration in the initial distribution, and promote the initial distribution of national income to workers.

Full implementation of VAT reform is conducive to accelerating the pformation of economic development mode.

The pformation of the mode of economic development is an important goal and strategic measure for the overall reform and opening up and socialist modernization and the in-depth implementation of Scientific Outlook on Development.

Transformation of economic development depends on achieving independent innovation, taking a new road to industrialization and upgrading of industrial structure.

Independent innovation usually requires continuous investment of equipment and material, and the path of new industrialization is inseparable from the level of information technology.

Through the value-added tax reform, a sound and unified tax collection mechanism for goods and services can be established and improved. It can realize the tax burden on materials and equipment when taxes are levied on innovation and research and development, and deduct the tax burden on the technology input when new technologies are put into production. The tax burden on equipment renewal and information construction should be deducted from industrial upgrading, thus greatly reducing the cost of R & D and industrial upgrading, enhancing the power of independent innovation and technological development, and effectively promoting the process of new industrialization.

Promoting the development of service industry is also the theme of implementing the VAT reform.

The service industry is an important part of the national economy. The development level of the service industry is an important sign to measure the advanced degree of modern social economy.

Accelerating the development of the service industry and improving the proportion of the service industry in the three industrial structure and making the service industry the leading industry of the national economy as soon as possible are the only way to promote economic restructuring and accelerate the pformation of the mode of economic growth. It is an urgent need to effectively alleviate the bottleneck of energy resources shortage and improve the efficiency of resource utilization, and is an effective way to adapt to the new situation of opening up and realize the overall leap of the comprehensive national strength.

We need to accelerate the development of the service industry, form a relatively complete service industry system, provide abundant products to meet the needs of people's material and cultural life, and become the main channel to absorb new employment in urban and rural areas, and also the inherent requirement of solving the people's livelihood problem, promoting social harmony and building a well-off society in an all-round way.

We must pay close attention to speeding up the development of the service industry as a major and long-term strategic task from the perspective of implementing the strategic thinking of Scientific Outlook on Development and building a harmonious socialist society.

The implementation of the value-added tax reform, the establishment of a comprehensive deduction mechanism for goods tax and labor tax, and the reduction of the development cost of the service industry are conducive to the organic integration and linkage development of modern manufacturing and producer services.

At the same time, it is also conducive to the development of people's livelihood oriented and community oriented service industries, actively expanding new service areas, constantly cultivating new growth points of service industry, improving the proportion of modern service industry to total value added of the third industry and the proportion of the third industry.

Full implementation of VAT reform will help China achieve prosperity and prosperity.

In the current international economic environment, China's comparative advantage in the international division of labor lies mainly in the relatively densely populated industries or the relatively dense labor force in capital intensive industries. China is still at a low end in the division of labor in the international industry.

The implementation of the value-added tax reform, as a result of the establishment of a mutual deduction mechanism between goods taxation and service tax, is not only conducive to upgrading the technological level of the manufacturing industry, but also conducive to the development of modern service industry. It not only complies with the international and domestic industry division and cooperation trend, but also helps the core technology development, introduction and promotion.

Therefore, grasping the historical opportunity and implementing the VAT reform in an all-round way can significantly reduce the cost of economic operation, enhance the overall welfare level of the whole nation and the national competitiveness, and help China to enhance its level in the international industrial division of labor and the level of comparative advantage and gain a more favorable strategic position.

At the same time, through the value-added tax reform, we established and improved the internal deduction mechanism of goods and services tax, unified adjustment of the starting point of goods and services tax, and integrated the policy mechanism of employment promotion in the basic system design of VAT. It not only adapted to the requirements of cooperative subcontracting and subcontracting, but also improved the division of labor system and the development of small and medium-sized enterprises, which was conducive to the improvement of residents' income and the establishment of a long-term mechanism to promote employment and re employment.