The National Tax And Land Tax Can Not Be Fulfilled In 20 Years.

The possibility of short-term merger of state tax and land tax is very small, because the two prerequisites of tax sharing system and central land relationship will not change greatly in the short term.

Liu Jianwen also believes that for a long time, national taxes and land taxes are unlikely to merge.

However, he pointed out that in the future, with the development of the economic system and tax collection and management system, the possibility of merging state taxes and land taxes can not be excluded in order to meet the needs of national governance.

The reform plan of deepening the collection and management system of state and local taxes (hereinafter referred to as the plan) has been officially promulgated, indicating that the existing two systems of state and local taxes will remain unchanged.

"Under the present circumstances, the separation of state and local taxes has its rationality."

Wang Dongsheng, President of the tax network tax office, told the media.

Liu Jianwen, President of the China Society of Finance and taxation law, also said that the framework of separation of state and local taxes is determined by the central and local relations between the central and local governments. Some problems that arise under this framework can be solved through reform of the system and system.

"Temporary merger of state and local taxes will help maintain the enthusiasm of the two tax collection and management teams."

Wang Zecai, a researcher at the Ministry of Finance and finance, thinks that the current situation of rational analysis is that the continuous allocation of national tax and land tax is more beneficial than disadvantages.

However, he also pointed out that in the long run, we need to calm down and properly consider its division.

Liu Jianwen also said that the possibility of merging state taxes and land taxes could not be ruled out in the future.

The plan adopted by the seventeen meeting of the central leading group for comprehensive deepening reform did not expressly divide the national tax and the local tax.

However, the plan proposes deepening the reform of the collection and management system of state and local taxes, giving full play to their respective advantages, promoting the deep integration of services, appropriately integrating law enforcement and highly aggregated information, so as to solve some outstanding problems existing in the current tax collection and management system.

The industry generally believes that this means that the current two sets of collection and management institutions remain unchanged pattern, the combination of national tax and land tax rumors also failed again.

Before 1994, China had only one tax collection and management system from central to local authorities.

After the reform of the tax system this year, the central government and local finance began to "divide the kitchen to eat". All taxes were divided between the central and local governments, and the tax collection and management system began to be divided into two parts.

However, from the day when the two tax authorities were born, rumors about their merger came one after another.

Many people in the industry believe that the merger of state and local taxes is a matter of time.

By 2013, the business tax reform value-added tax (hereinafter referred to as "camp changed to increase") began to start all over the country, and this rumor reached its peak.

Business tax is the most important tax in the region, which is collected by the local tax authorities. The VAT is the central and local sharing tax, which has been collected by the state tax department.

The industry generally believes that with the promotion of the camp to increase, the business of the local tax department will gradually shrink substantially, thereby losing the need for existence.

At that time, the most common hearsay version was to split the local tax into three parts, one part was assigned to the national tax department, the other was assigned to the finance department, and the last part was assigned to other government agencies.

However, these messages were falsified one by one.

Xu Shanda, former deputy director of the State Administration of Taxation (micro-blog), pointed out in an interview with a media reporter that the abolition of land tax was "impossible".

"We all have misunderstandings about this matter."

Liu Jianwen pointed out that many people believe that the central government is considering merging the state and local taxes, but this is not the case.

In the third Plenary Session of the 18th CPC Central Committee of October 2013, the Central Committee issued the decision of the CPC Central Committee on several major issues of deepening the reform in an all-round way.

This document is the top-level design of the reform, which explicitly proposes to improve the national tax.

Collection and management system.

"The tax collection and management system in this document has been written very clearly, and there is no mention of the merger."

Liu Jianwen said.

"Integration is not a problem at all."

Wang Dongsheng also pointed out that this plan did not mention the merger of state taxes and land taxes. For the central authorities, the merger of state and local taxes is actually a false proposition.

"From the perspective of our taxpayers, it must be a good merger."

An enterprise's financial personnel told this reporter, now enterprises pay taxes to run two places, in the face of several tax departments, prepare multiple documents, the cost of paying taxes is too high.

The cost of paying taxes is high and the cost of taxation is not low.

According to a notice issued by IMF[micro-blog, China's tax cost is 4 times that of the United States.

The National Audit Office has inspected 236 grass-roots tax bureaus, and found that the per capita expenditure exceeds 90 thousand yuan, and the per capita office area is over 58%.

Moreover, the IRS and local taxation bureaus sometimes impose the same tax category, resulting in conflicts of interest, and even vicious competition.

In addition, the phenomenon of cross taxation and cross taxation after the occurrence of problems between state and local taxes also exist to a certain extent.

According to the general opinion of the industry experts interviewed, it is not necessary to deny the necessity of the separation of state and local taxes.

Wang Dongsheng admits that the current

There are some problems in the collection and management system, but these are the problems of methods and methods, rather than directional problems, which can be solved step by step within the original framework, instead of pushing the framework back.

"It is not impossible to combine the national tax with the local tax. But after the merger, does the institution listen to the central government or listen to the local interests?" he believes there is no need for fundamental changes.

"We should not consider this issue only from cost and efficiency."

Liu Jianwen also pointed out that the current pattern of the combination of state and local taxes is determined by the relationship between the central government and the local authorities, and is determined by the matching of financial rights and powers between the central and local governments.

At present, the most urgent problem is not the merger of state and local taxes, but how to strengthen their respective functions.

In the third Plenary Session of the 18th CPC Central Committee, the special position of finance "foundation and important pillar of state governance" was endowed.

Liu Jianwen believes that in order to better adapt to the needs of national governance, national tax and land tax should play their respective advantages under the premise of clarifying their respective functions so as to promote the deep integration of their services, not just the merger of personnel and departments.

As for land tax, he thinks that not only should it not be split and merged, but also its functions should be appropriately expanded. In addition to local related taxes, all kinds of expenses and fund income related to the place should be collected by the local tax.

It is stated that the temporary separation of state and local tax departments is conducive to consolidating the achievements of the modern tax system reform, such as consumption tax, resource tax and business pformation.

Moreover, in the current situation of fiscal revenue and expenditure intensification, maintaining the stability and enthusiasm of the two tax collection and management teams will help to achieve sustained, stable and rapid growth in fiscal revenue. It is of great significance to play a stimulating role in tax levers and to accelerate the recovery of the economy and achieve steady growth.

However, Wang Zecai pointed out that the national tax and land tax must scientifically define their own functional boundaries, avoid or reduce overlapping responsibilities of tax collection and management, and avoid the management of multiple tax collection departments of an enterprise.

He also said that from the point of view of the combination of state tax and land tax in Shanghai and other places, it is indisputable that the advantages of tax cost, tax quality and tax efficiency are indisputable.

In the long run, the separation of national tax and land tax should be considered again.