China'S Fiscal Revenue Will Reach 10 Trillion &Nbsp This Year, And The Party Newspaper Says The Tax Burden Is Reasonable.

In recent years, the revenue has been fast.

Does the high growth of financial revenue originate from the increase of tax burden on enterprises and people? What is the impact of property tax and stock dividend tax on the personal assets income of residents? How large is the tax reduction space? Every tax new deal will lead to social heated debate and even lead to "tax anxiety".

Starting from today, this edition has launched a series of reports on "paying attention to our tax burden", focusing on the "tax topics" around the people, and welcoming readers to participate in the discussion.

Editor

According to the data released by the Ministry of finance, the national fiscal revenue in the first three quarters of this year was 8 trillion and 166 billion 334 million yuan, an increase of 29.5% over the same period last year.

With revenue exceeding 8 trillion yuan last year, fiscal revenue will reach 10 trillion yuan this year.

The general concern is: what is the reason for such a rapid increase in fiscal revenue? China's macro tax burden is not heavy, and its fiscal revenue has increased substantially. How should it be spent?

People's tax burden is not high?

At present, China's macro tax burden level is within a reasonable range, but it is on the rise.

According to the analysis of the tax Ministry of the Ministry of finance, the revenue growth in the first three quarters of this year is relatively fast. It is a comprehensive reflection of the factors such as steady and fast economic growth, rising price level and better corporate efficiency.

This is mainly due to the rapid growth of value-added tax, business tax and import tax, which is driven by economic growth. The price increases drive the related tax growth calculated at the current price. Since last year, the economic benefits of the enterprises have been better, and other factors have led to a larger increase in corporate income tax. Budgetary funds have been included in budgetary management, and foreign-funded enterprises have made policies such as levying urban maintenance and construction tax and educational fees to increase the growth of non tax revenue.

In the interview, some people expressed concern about the rapid growth of financial revenue to reporters: it is easy to understand that economic growth drives the growth of fiscal revenue, but the growth of fiscal revenue is much faster than that of economic growth. Will it increase the tax burden of the people?

Judging from the tax system reform and tax policy adjustment in recent years, "tax reduction" has always been the main keynote.

For example, the abolition of agricultural tax in 2006, the unification of enterprise income tax in 2008 and foreign capital, the pformation of VAT in 2009 and the structural tax reduction measures are all "big moves" of tax reduction. Every tax reduction policy can reduce the tax burden of hundreds of billions of yuan per year for enterprises and residents.

Relatively, in recent years, the national tax increase policy has been limited. In addition to the appropriate expansion of the scope of the tax collection, the reform of resource tax only involves oil and gas and some mineral products. The reform of property tax is also in the pilot stage of individual cities, and has no big impact on the tax burden of enterprises and residents.

However, some experts believe that although the specific tax policy in recent years is mainly based on tax reduction, the growth of fiscal revenue is much higher than that of GDP growth, leading to a rapid increase in China's macro tax burden level.

Macro tax burden refers to the proportion of government revenue to GDP.

According to the statistics of the International Monetary Fund (IMF), government revenue includes tax, social security contributions, donation and other income.

According to this statistical scope, our government includes not only the general budget management, but also the public revenue for the people's livelihood, the provision of general public goods and services, including the income of government funds, the budgetary revenues of state-owned capital and the income of social insurance funds.

According to the authoritative department's data, in 2010, China's GDP was 40 trillion and 120 billion yuan, and the above four fiscal revenues together amounted to about 13 trillion and 650 billion yuan, accounting for about 34% of the total GDP.

In 2009, this proportion was close to 30%, while in 2007 it was less than 25%.

According to a calculation in IMF2007, the average level of macro tax burden in industrialized countries is 45.3%, and the average level in developing countries is 35.5%.

Generally speaking, China's macro tax burden is not high at present, basically in a reasonable range.

But considering that there are still some tax increase factors in the tax reform in the next few years, such as resource tax reform, expansion of resource varieties, and the introduction of property taxes nationwide, China's fiscal revenue is likely to maintain a rapid growth momentum, and the level of macro tax burden will also rise. This problem should be paid enough attention to.

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How much is tax reduction?

The related policies are frequent, and the tax burden of enterprises and residents is expected to continue to ease.

Recently, some tax reform policies and tax reduction policies have been launched in succession.

The revised new personal income tax law has been put into effect since September 1st.

The new tax law raised the standard of wages and salaries to 3500 yuan, and expanded the application scope of low grade tax rates.

It is estimated that the national income tax will be reduced by about 100 billion yuan, and the tax burden of the working class will be significantly reduced.

In October 12th, the Executive Council of the State Council decided to raise the threshold of value added tax and business tax for small and micro enterprises, extend the policy of reducing enterprise income tax by a small profit margin to the end of 2015 and expand the scope of it. It will exempt stamp duty from the financial institutions' lending contracts to small and micro enterprises within 3 years, and extend the pre Tax Deduction Policy for SMEs' loan loss reserve to the end of 2013.

In October 26th, the Executive Council of the State Council decided to start a pilot project to deepen the VAT reform in some areas and industries from January 1st onwards.

Liu Shangxi, deputy director of the Finance Science Research Institute of the Ministry of finance, thinks that the pilot reform of value-added tax expansion in Shanghai's pportation and modern service industries will gradually replace the business tax as a signal for speeding up tax reform and speeding up structural tax cuts.

At present, there are repeated drawbacks in the business tax paid by the service industry.

It is a better choice to replace the business tax with value-added tax, which is conducive to lighten the burden of the service industry and promote the development of the third industry.

Similarly, increasing the value added tax and business tax threshold of small and micro enterprises, and extending the tax policy of small and micro enterprises to reduce enterprise income tax will significantly reduce the tax burden of small and micro enterprises, enhance profitability and develop stamina.

The expansion of value added tax is the highlight of the 12th Five-Year tax reform.

After the pilot, the reform may be pushed by some regions and industries to the whole country and more industries, bringing more benefits to the relevant industries and enterprises, reducing the prices of products and services, boosting consumption, improving people's livelihood, and promoting the pformation of the mode of economic development.

Is there much protection for people's livelihood?

2/3 is used for people's livelihood, but the level of social security and welfare needs to be improved.

At present, the absolute scale of China's fiscal revenue and expenditure has been larger, and the expenditure on finance for improving people's livelihood has also increased significantly.

In 2010, the national financial expenditure on education, medical and health, social security and employment, affordable housing, cultural and sports, agriculture, forestry and water conservancy, environmental protection, post earthquake reconstruction and other aspects of people's livelihood amounted to 5 trillion and 960 billion 182 million yuan, accounting for 2/3 of the national fiscal expenditure.

From the data of the first three quarters of this year, people's livelihood projects such as social security and employment, agriculture, forestry and water affairs, urban and rural community affairs and so on have been increased by more than 30%. The increase in medical and health services and housing security expenditure has reached 50.5% and 73.9% respectively.

Objectively speaking, although the government's annual investment in people's livelihood is increasing substantially, there is still a certain gap between the public products and services offered and the expectations of the broad masses of the people.

In particular, some developed countries with high welfare have spent 60% to 70% of their financial funds on social security and welfare, such as education, health care, unemployment relief, and so on.

In this regard, Liu Shangxi explained that the level of social security and welfare is related not only to the per capita financial income, but also to the development period of a country.

Like some high welfare countries in Europe and America, the per capita fiscal revenue exceeds US $14000, while our per capita level is only 8% of those countries.

The difference between the two is not a little bit, how can the welfare level be the same? Besides, our country is in the period of development and construction. There are many historical debts, reinforcement and maintenance of dangerous reservoirs, and many new projects and projects related to people's livelihood, such as new rural reconstruction and reconstruction of rural roads.

At present, the main characteristics of China's livelihood finance are "low level, wide coverage and basic protection".

Especially in recent years, the state has invested a lot of money to expand the basic public services such as medical insurance, endowment insurance and free compulsory education to the countryside. Such a strength is unimaginable in the past tense state of financial resources.

With the development of economy and society and the increase of the level of financial revenue, the state should constantly improve the level of people's livelihood security on the basis of basic coverage and wide coverage, so that people can enjoy more fruits of reform and development.

How to spend money?

We must strengthen our management and make the money effective and cost-effective.

China's population is large and its foundation is thin. Social security and welfare benefits have reached the level of developed countries at once.

But how fast fiscal revenue can grow and how money can be spent on ideas is really good for the country and good for the people. It really needs serious consideration.

In the interview, the biggest opinion of the masses was that the money spent on the flower did not yield any benefit. The money in the province was not saved, but the burden still reduced.

For example, an important railway project with an investment of about 2000000000 Yuan has produced a ridiculous thing like "cheater contract and cook construction".

Seeing that the loss of state funds in layers of subcontracting and layers of "skin picking" can not be distressed?

"Three public" funds are the most concerned contents in the public budget disclosure. From the published data, bus funds occupy more than 60% of the "three public" funds.

Many people do not understand why everyone who is head of the "public" unit must have a special car and a driver. Now that cars have entered the family, why can the public car reform be pushed in many places and units? Can such a waste not be worried?

Recently, some places have released the investigation of toll roads.

In many provinces, the toll of roads is not entirely used for loan repayment, and the income of personnel and operation management cost a large proportion. The rest of the money is only used to repay bank interest.

The faster the repayment of loans, the faster the road to the people, and now, although the repayment of money every year, but still in debt, the road still has to continue to collect fees.

In the end, banks and government departments are benefiting, but the burden of the people can not be reduced.

Such a practice, can not let people worry?

Moreover, although the State implements free nine year compulsory education, for most families, the school choice fee is often several thousand yuan or more than 10000 yuan for the children to go to a better primary and secondary school.

And for a college student, the family will be overwhelmed by the cost of tuition, living expenses and so on.

The problem of "seeing a doctor is difficult and expensive" is also true. It is clear that there are cheap drugs. Hospitals should prescribe expensive medicines for patients. A clear examination can confirm the diagnosis.

Experts suggest that in addition to increasing the input of financial funds, the reform of relevant institutional mechanisms must also keep pace with the improvement of people's livelihood.

Only in this way can the financial funds produce good results, so that people can fully bathe the sunshine of public finance.