Yin Zhongqing: Playing The Role Of Baton In Tax System Is A Long Way To Go.

In recent years, all sides have put forward a lot of demands on the reform of the tax system. How to carry out the reform?

Yin Zhongqing: improving the tax system is an important task of fiscal reform.

For a long time, we are more accustomed to regard taxation as a means to raise financial funds, and how to set up a tax system in the interest of increasing income.

Some local governments are too dependent on land finance because of the influence of baton baton after tax sharing.

The less we go to the grass-roots level, the less taxes we have. The lower we divide, the more money we need to repair the subway, the roads and the squares.

It is not the low level of consciousness at the grassroots level, but the flaws in the design of the system itself.

In fact, taxation also has the function of regulating national income, that is, the two distribution.

To improve the tax system is to guide all citizens, legal persons and social organizations to pursue their interests rationally.

First, we should form a local tax system as soon as possible.

Since the implementation of the tax sharing system, the IRS has a heavy tax collection task, and the local tax bureau has a low tax collection task.

To improve the tax system, we should make clear the local main categories of taxes, such as land tax, resource tax, environmental protection tax, property tax, real estate tax and property tax, which are suitable for the local tax categories, and increase the local basic financial security.

Second, we should gradually increase the proportion of direct taxation.

For a long time, China's tax system is mainly indirect tax, namely product tax and turnover tax.

Indirect taxation is easy to raise, and the pain index of taxpayers is low. The problem is the lack of redistribution function.

To improve the tax system, we should gradually reduce indirect taxes such as turnover tax and product tax, and increase direct taxes such as property tax and labor tax.

Third, push forward

。

There has been great progress in business tax to VAT. It will expand to finance, construction and other fields. However, tax rates should be simplified and the proportion of central and local distribution should be reasonably determined.

Since the business tax is originally a local tax, after it becomes VAT, it has to be reclassified. Otherwise, local finance will be more difficult.

Fourth, adjustment

。

To improve the tax system, we need to adjust the scope, links and tax rates of the consumption tax, and incorporate the high energy consumption, high pollution products and some high-end consumer goods into the scope of levy.

Fifth, reform of personal income tax.

Over the years, we have done more to raise the threshold. Personal income tax has almost become a payroll tax, and the role of regulating residents' income has not been sufficiently developed.

To improve the tax system, we must gradually establish a personal income tax system which combines the comprehensive and the classification. We should not only consider the dependency index, but also link it with the pension system.

Sixth, speed up the legislation of real estate tax and promote reform in a timely manner.

I have always advocated the Levy of the real estate tax, combining some land tax collection, such as farmland occupation tax, land value added tax and so on with the real estate tax. The land pfer fee is changed from one year to 70 years, one year, one time, and all fees are cleared.

Levying a real estate tax should not increase the tax burden of ordinary people.

We should study the allocation of differential rent in the whole country, so that all residents can share the land dividends generated in the process of urban development.

Urban suburban and urban outskirts, urban and rural land income should be regulated through taxation.

Otherwise, the outskirts of the city will rise dozens of times, and more than ten square meters of land will be able to replace several apartments. When will the outer suburbs be able to achieve? The remote areas will never be able to do so.

Seventh, speed up the reform of resource tax.

The current resource tax has been changed from the quantity to the ad valorem, but it has caught up with the downward trend of commodity prices. For example, oil has fallen from 110 US dollars to US $40, and a ton of coal is worth less than a ton of sand. The ad valorem levy is also a problem. The resource tax reform needs comprehensive study.

Eighth, promote

Tax reform.

The environmental tax has been called for so many years, who pays for the pollution, but at present, it still needs to speed up the introduction of the environmental protection tax.

In addition, to improve the tax system, we need to implement the statutory principles of Taxation, improve the collection and management system of state taxes and local taxes, and strengthen the standardized management of tax preferences, especially regional preferential tax policies, in accordance with the principle of unified taxation, fair taxation and fair competition.