From Resource Tax Pilot Expansion To Value-Added Tax Expansion

Core tips: from the expansion of resource tax pilot to the expansion of value-added tax; from the adjustment of consumption tax to real estate related

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"These reforms are equally important and are related to the economic and social development of our country."

Bai Jingming, deputy director of the Finance Department of the Ministry of finance, told reporters: "this reflects the direction of tax reform.

The core of the tax reform is to implement the requirements of Scientific Outlook on Development, and to adapt to the needs of changing social and economic development through tax reform.

Pilot year after year expansion of resource tax base

In this year's tax reform, the top priority is resource tax reform.

Since last June 1st, Xinjiang has been the first to pilot the reform of oil and gas resources tax in the whole country.

Bai Jingming told reporters: "the key to resource tax reform is to solve the external effects of enterprises, and the resource tax can play a role in ensuring the normal growth of fiscal revenue."

The head of the State Administration of Taxation said recently that the reform of resource tax in Xinjiang showed a steady implementation and a good operation, which significantly increased local financial resources.

Over the past year, Xinjiang's total resource tax has increased by 3 billion 578 million yuan. It has actively promoted the conservation and utilization of oil and gas resources by raising the tax burden of oil and gas resources tax.

According to the latest data, in the 1-5 month of this year, oil and gas resources tax revenue totaled 2 billion 109 million yuan, an increase of 1 billion 806 million yuan compared with the same period last year, an increase of 596.04% over the same period last year.

After the reform, the substantial increase in resource tax revenue has also promoted the rational development of resources, reducing waste and saving use.

One year's experiment laid a good foundation for China's resource tax reform.

Despite the fact that the current international oil price has dropped, but is still high, calls for the expansion of the pilot scale of the resource tax have emerged. The promotion of the tax reform gives a satisfactory answer to this call.

Bai Jingming believes that the core of the resource tax reform is to change the measurement from the measurement to the valuation, and from the quantity assessment to the ad valorem levy, the resource tax amount can be adjusted in time with the change of the product price.

On the basis of summing up the experience of pilot projects in Xinjiang, it is necessary to expand the pilot scale of resource tax.

The mineral resources of Xinjiang are different from other provinces. The mineral resources of other provinces have their own characteristics. In the pilot projects in different regions, the resource tax reform plan can be perfected.

Value added tax expansion, fair consumption tax adjustment, saving

In the reform of tax system, value-added tax reform has always been a major concern.

Since January 1, 2009, the reform of value-added tax has been carried out in all regions and industries throughout the country, reducing the burden on enterprises.

Subsequently, the expansion of VAT was put on the agenda.

The expansion of value added tax is an important part of VAT reform.

Bai Jingming said.

The expansion of VAT to some producer services is a relatively big reform.

When the business tax is converted into value-added tax, the core issue is to solve and avoid duplication of taxes, because there is a flaw in the business tax, that is, double taxation. At the same time, it is also a fair tax burden and a fair and reasonable tax burden among different industries.

Fair and reasonable tax burden is conducive to fair competition among enterprises and mobilizing the enthusiasm of enterprises.

The adjustment of consumption tax is also of concern. It not only shows concern about the consumption of certain products that consume large amounts of resources and seriously pollutes the environment, but also reflects the importance of the adjustment of the consumption tax rate.

At present, China only levies excise tax on some commodities, such as tobacco, alcohol, refined oil, automobiles, yachts and so on.

In life, people often complain that the prices of certain commodities are much higher than those of similar foreign products, so the call for lower consumption tax is constantly emerging.

However, from the "road map" of the tax reform, reporters only found the word "adjustment", and urgently needed to publish the relevant commodity tax rate catalogue.

Bai Jingming believes that the scope of consumption tax should be expanded and the consumption of some resources consumed too large should be included in the scope of consumption tax. The implication is to implement Scientific Outlook on Development, deal with the relationship between good people and nature, and adjust the tax burden of high consumption commodities, aiming at minimizing consumption of resources.

China's tax policy has always been this orientation.

He also pointed out that a reasonable adjustment of tax rate is to adjust some commodity tax rates that are closely related to people's lives.

From the perspective of consumption, the commodity tax rate with relatively large external negative effects is adjusted.

Real estate taxes focus on coordination and related taxes should be paid attention to.

Housing prices did not fall in the environment, "improve the real estate related tax policy" this sentence, let people more with the property tax linked.

This year, Shanghai and Chongqing have already piloted the property tax. Judging from the current operation of the real estate tax pilot, there is still a need to further study the pilot project.

Although the pilot real estate tax in Chongqing and Shanghai has played a role in restraining the high-end demand, less property tax revenue makes it difficult to become an important tax in the local fiscal revenue at present, and it is also difficult to impact on the "land finance".

As a result, there is a view that the property tax outlook is not optimistic in the market.

The expectation that property tax is difficult to expand in the short term is basically a consensus in the market.

From this view, it is only a general statement to improve the real estate related tax policy, leaving people with more room for imagination.

It seems that the possibility of large scale pilot property tax in the short term on the agenda is not large.

The promotion of the tax reform, in addition to continuing to discuss the property tax, is actually involved in another important issue, as Bai Jingming said, "to clarify the relationship between real estate taxes, and to increase the research on the coordination of relations between them."

In addition to the widely concerned property tax, real estate related taxes also include urban land use tax, deed tax, farmland occupation tax and so on, and sales tax is also levied in the real estate pfer link.

How to coordinate these taxes still need our further consideration and improvement.