Tax Planning Will Come Out Of &Nbsp; Raise Resources Tax And Expand Environmental Tax.

In the period of 12th Five-Year, China will improve the tax policy of rationally guiding housing demand, and promote it with research. Real estate tax Reform and improve the resources and environment tax and fee system is the key point, and deepen the deepening of property behavior. tax reform 。

This is what the Securities Times reporter obtained yesterday's "tax plan for 12th Five-Year". According to the outline, in 12th Five-Year, China will establish and perfect a scientific tax system and policy system, reform and improve the tax system for goods, taxes, and property, and build a tax system and mechanism that is conducive to scientific development and accelerate the spanformation of the mode of economic development. Regulating economy And adjust the role of distribution.

Deepen the reform of goods and services tax system. Based on the principle of universal levy and special regulation, we should focus on the realization of value-added tax expansion and the improvement of consumption tax, and optimize the tax system for goods and services. Expand the scope of VAT collection, and reduce business tax and other taxes accordingly. We should rationally adjust the scope of consumption tax, the structure of tax rates and taxing links, and incorporate most of the commodities that consume resources, seriously pollute the environment and high-end luxury goods into the scope of consumption tax collection. Optimize the import and export tax system.

Deepen the reform of income tax system. Based on promoting social equity and raising the proportion of income tax revenue, we should gradually establish and improve the comprehensive and classified personal income tax system, focusing on improving the income tax system. We should improve the enterprise income tax system and optimize the policy system and management system. We should steadily push forward the reform of the personal income tax system, rationally adjust the tax base and tax rate structure, raise the deduction standard of wages and salaries, reduce the tax burden on the middle and low income persons, and increase the tax adjustment intensity for the high income earners.

Deepen the reform of property tax system. Based on the rational allocation of tax power and the improvement of local tax system, we should focus on promoting the reform of real estate tax, improving the tax system of resources and environment, and improving the tax system of property behavior. We should continue to push forward fees and tax reform, comprehensively reform the resource tax, and appropriately raise the tax burden on resources tax according to the linkage mechanism of price, taxes, fees and rents, and improve the way of collecting taxes. We should choose tax items with heavy tasks and mature technical standards to levy environmental protection tax, and gradually expand the scope of collection. We should actively promote the reform of farmland occupation tax. We should implement urban maintenance and construction tax, education fee addition, stamp duty and deed tax reform. Gradually improve the local tax system, giving provincial governments appropriate tax administration authority.

Adjust and perfect tax policy. We should improve the tax policies that encourage innovation, guide investment and consumption, promote the development of strategic new industries and high-tech industries, support the industrialization of scientific research achievements, promote the upgrading of industrial structure and the development of service industry. We should fully implement the tax incentive policies to promote technological progress, such as R & D expenses and deductions. We should increase our tax policy support for the development of circular economy.