Financial Reform Tax Dispute Central Financial Adjustment Dispute

< p > the world is < a href= "http://www.91se91.com/" target= "_blank" > dress < /a > a href= "http://www.91se91.com/" target= "http://www.91se91.com/". < /p >
Recently, the Political Bureau of the CPC Central Committee held a meeting to deliberate and adopt the general plan for deepening the reform of the fiscal and taxation system. P By 2016, we must basically accomplish the three key tasks of budgetary management reform, tax reform and adjustment of the relationship between the central government and the central government, and basically establish a modern financial system by 2020. < /p >
The full text of < p > has not yet been published. On July 4th, Lou Jiwei, Minister of finance, interviewed the media to further explain the path of the new round of fiscal and taxation reform. Among them, the adjustment of the relationship between central and local governments is based on the fact that we need to reach a consensus on the division of responsibilities and expenditure responsibilities by 2016. < /p >
Liu Shangxi, deputy director of the Finance Science Research Institute of the Ministry of finance, micro-blog (micro-blog), said in an interview with reporters that the adjustment of the powers of the central authorities is very complicated. We should start from the effectiveness of state governance and reach a consensus on the basis and standard of the division of powers. If there is no consensus, the division of the case will fall into a "bargaining" dispute. < /p >
< p > "China's regional disparity is very great, excessive decentralization or centralization is not good." He said. < /p >
< p > according to the press, the adjustment of the government's fiscal system below the provincial level is more like the 1994 tax sharing system, and adopts the "protection base and dynamic increment" to ensure the local initiative and push forward the reform. A number of financial and tax experts interviewed by reporters said that the new round of fiscal reform will not be similar to the "incremental increase" in 1994, but will adjust the powers of the system and match the financial resources. < /p >
"P" shouted for years of clarity, and there was no obvious adjustment since 1994. < /p >
< p > Lou Jiwei said in the above interpretation that matters concerning national defense, foreign affairs, national security, and unified national market rules and management should be concentrated in the central government, and the entrusted affairs should be reduced; regional public services should be clearly defined as local powers; and the central government and local authorities should be jointly defined. < /p >
< p > in the 1994 tax distribution reform plan, national security, diplomacy, national defense, adjustment of the national economic structure, coordination of regional development, and implementation of macroeconomic regulation and control are clearly central affairs. < /p >
< p > a local financial system official told reporters that at present, it is only clear that judicial power should be collected. Other grass-roots governments undertake more sharing powers, such as education, social security, etc., and how to change the future is still unclear. < /p >
< p > the division of powers is also difficult. Liu Shangxi pointed out that the adjustment of powers is not the decision of the Ministry of finance or even the State Council, because it involves not only the adjustment of the powers of the administrative organs of the government, but also the adjustment of other functions of the state, such as the judiciary. Not only should the relationship between the central and local authorities be adjusted, but the relations between the governments at all levels below may also need to be adjusted. < /p >
< p > Liu Shangxi, for example, such as narcotics, counter-terrorism and other issues involving national security, the frontier government has undertaken more responsibilities. Will the future be more central? As for education, now the grass-roots city and county governments bear a lot of expenditure responsibilities. Is it necessary to raise provincial governments? "All areas of power need to be reconsidered." He said. < /p >
< p > Lou Jiwei said that in the relationship between central and local governments, the reform of income division must be carried out after the completion of the relevant tax system reform; and the establishment of a system that suits the responsibilities of expenditure and responsibilities requires quantitative indicators and a consensus plan. < /p >
In the third Plenary Session of the 18th CPC Central Committee, P decided to make clear that the goal of the new round of reform is to promote the modernization of the national governance system and governance capacity, and stressed that finance is the foundation and important pillar of national governance. According to the deployment of the central government, we need to reach a consensus on the reform of division of responsibilities and responsibilities by 2016. < /p >
< p > Liu Shangxi pointed out that if only the case is discussed, the power of a certain field can be divided into different levels of government. From the perspective of national governance effectiveness, we need to reach a consensus on the criteria and basis for the division of powers and responsibilities, and build up a modern governance framework, and then adjust the power of affairs. < /p >
< p > at present, many of the powers assigned by the central government require the eastern provinces to bear the corresponding funds themselves, and the central financial resources are more inclined to the central and western provinces. < /p >
< p > Yang Zhiyong, a researcher at the financial and Strategic Research Institute of the Chinese Academy of Social Sciences (micro-blog), told reporters that the tax sharing system reform was carried out in 1994, hoping to form a pattern of "one level government level power". It is particularly important to ensure the certainty and stability of the power of affairs when it is difficult to divide the powers clearly. Only in this way can governments at all levels play an active role and avoid excessive unnecessary intervention. < /p >
< p > division of powers: quantitative indicators and forming a consensus plan < /p >
< p > financial division: system adjustment or dynamic increment? < /p >
< p > as for the division of financial resources, Lou Jiwei explained the plan, insisting on the premise that the existing central local income pattern remained unchanged, and further promoting the reform of the tax system, we should further straighten out the central and local income division. After the adjustment of income division, the financial gap formed by the local government is solved by the central government through the way of tax return. < /p >
< p > tax reform is still in progress. Business tax reform VAT needs to be further expanded. Resource tax is only pilot in some provinces and cities, consumption tax has not yet been opened, and real estate tax has also been introduced. After the reform of these key taxes, what kind of changes will the government make? There is no accurate figure now. < /p >
< p > Lou Jiwei mentioned "< a href=" http://www.91se91.com/news/index_cj.asp > tax < /a > return "is not a new word. The reform of tax distribution system in 1994, in order to mobilize the initiative of all provinces, the reform is to ensure that all provinces have the same financial structure, that is, on the basis of the fiscal revenue base of each province in 1994, the proportion of central and local distribution should be readjusted only on the incremental part of future financial resources. < /p >
< p > this "cardinal number" is realized through "tax return". This tax return is somewhat similar to the transfer payment; because in 1994, the financial resources of the eastern provinces were better than those of the central and western provinces, and the eastern developed provinces also received more tax returns than the central and western provinces. This has been criticized by many experts in finance and taxation circles for lack of fairness and rationality. < /p >
< p > a number of financial and tax experts interviewed by reporters said that the tax return related to the new round of fiscal reform should not be the concept of "cardinal number" in 1994. < /p >
< p > Liu Shangxi also said that the financial situation of the provinces needs to be matched according to the results of the adjustment of powers. If there is less power in the area after adjustment, there will be no need for so much financial resources. If there is no reduction in power, there may be additional financial resources. < /p >
< p >, but from the point of view of local practice, it seems that "dynamic increment" mode is adopted. For example, the reform of the province's financial system in Shandong Province in 2013, the first principle of the basic principles of reform is "fixed stock, incremental adjustment", which guarantees the vested interests of provinces and cities and counties, and only adjusts the distribution pattern of financial increment. < /p >
< p > however, the reform of Shandong's fiscal system did not involve the adjustment of powers, and the changes were concentrated on the allocation of financial resources. It is important to change the old system before the tax system reform in 1994, straighten out the fiscal distribution relationship below the provincial level, draw down the provincial tax revenue, improve the corresponding incentive and restraint mechanism, and establish a pattern of synchronous and stable financial growth at the provincial level and city and county level. < /p >
< p > according to Yu Guoan, director of the Shandong Provincial Department of finance, this reform, in accordance with the principle of "putting and putting aside and retaining the base", except for part of the cross regional enterprise tax, the current system of provincial sharing tax has been allocated to cities and counties. According to the number of final accounts in 2012, the provincial lower level tax revenue amounted to 25 billion 100 million yuan, accounting for 68.6% of the provincial tax revenue. < /p >
< p > a person in charge of a Municipal Finance Bureau told reporters that the financial system had some inertia. When adjusting the financial relationship between the governments, the reform of "dynamic increment" was adopted to ensure the initiative of the government under control. < /p >
< p > this person further indicated that the financial relationship between the municipal level and the county level government will basically be adjusted in the 3~5 year, because the ability to provide public services less than a href= "http://www.91se91.com/news/index_f.asp" > /a > in different districts and counties is quite different. However, when the municipal government is adjusting, no matter whether there are personnel changes in the county or district, it will basically guarantee the existing stock of financial resources. If the co-ordination efforts are too large, the districts and counties with better financial resources may lose some enthusiasm, which is the result that neither side wishes to see. < /p >