Tax Choice Under The New Normal Economy

Under the new normal tax revenue Work should have the following characteristics:

New, we should be cautious and innovative. Reform will bring all kinds of contradictions and problems to the bottom line of the old order and old mode, so the new normal will be full of uncertainty. On the one hand, in order to maintain a rational sense of strategy, we should not panic too much about the slowdown in economic growth. We must follow the rules in accordance with the law. On the other hand, we must recognize that the new normal is one. dynamic The process needs to be integrated, so that we can get rid of the old ones.

Often, we should turn to the past and build regular bodies. Under the new normal, the tax authorities are not only the main body of the reform of the taxation system, but also an important administrative law enforcement department. function Changing tasks is pressing. First, we should reduce and lower tax administrative approval projects and implement preferential policies. Two, we should lighten taxpayers' tax burden. Three, we should reduce overlapping and decentralization of responsibilities. Four, we must strengthen administration according to law.

State, we must distinguish the overall situation and show the future state. Under the influence of the new normal, the trend of tax revenue coming down will become normal in the future. The tax authorities should turn the challenge into an opportunity to explore boldly in science and technology, institutional innovation and expanding consumption, and play a proper role in the reform of income distribution. A more ambitious goal is to establish a tax compliance management system based on taxpayer self-assessment, risk management oriented and classified management.

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China's current economic new normal, I believe that the economic development farewell to the traditional extensive growth stage in the past, into a high efficiency, low cost and sustainable growth in the medium and high speed. The new economic normality determines the new normal tax revenue objectively, and the tax work should be in line with the trend and boost the development of China's new normal economy.

Correct treatment of organizational income growth slowed down. The transformation from task growth to fixed growth of tax law should be realized, and it should be compatible with economic growth rate and potential economic growth rate. We should carry out in-depth analysis of economic tax sources, policy effect analysis, management risk analysis and prediction and early warning analysis, so as to promote the continuous improvement of income quality.

We should actively promote tax reform. Adapting to the service industry has gradually become the industrial structure adjustment of the main body of the industry, accelerating the pace of "camp to increase", eliminating repeated taxation, supporting the development of the third industry, attracting surplus labor force, and promoting the transformation and upgrading of the economic structure. It reflects the support for emerging industries and technological progress, and formulating specific tax policies to exert influence on investment, consumption and labor supply, and from regional preferential policies to flexible and diversified tax incentives to promote industrial development, and guide the development of new and high technology industries, independent innovation industries and new energy industries.

We should improve the tax support policy in the industrialization stage of science and technology development, and increase the tax support for the basic research of social scientific research institutions. We should reform the individual income tax system and change the classified personal tax system into a taxonomy and integration tax system. We should speed up the reform of resource tax and integrate the relevant provisions of the current resource tax and consumption tax and the preferential tax policies related to energy conservation and emission reduction. We should adjust consumption tax items and levy consumption tax on products with high pollution and high energy consumption. Turn sewage charges into environmental protection taxes.

Strengthen the internal management of tax authorities. We should strengthen the construction of the tax organization system, explore the establishment of relevant institutions according to the tax collection and management procedures, rationally assign responsibilities, reasonably determine the proportion of tax personnel between the upper and lower tax organs and internal departments, and optimize the allocation of human resources. To strengthen supervision and restriction, we should enforce the requirements of law enforcement risk and clean government risk prevention and control throughout the construction of modern tax collection and management system and the design of tax collection and management system, and strengthen the construction of internal control mechanism. We should improve the quality evaluation mechanism of tax collection and administration, objectively evaluate the effectiveness of tax collection and management and the compliance degree of taxpayers' tax laws.