The National Tax Reform Will Enter A Crucial Stage, And The Direct Tax Reform Will Become The Focus.

Since the third Plenary Session of the 18th CPC Central Committee, the reform of our state-owned enterprises has been speeded up, and substantial progress has been made.

At present, the dividend of tax reform appears initially, which not only achieves the function of reducing costs through reform, but also promoting economic restructuring and stimulating innovation and entrepreneurship.

At present, China's tax reform has entered a critical stage. The finance and taxation departments have begun to systematically sort out and accelerate the deployment of tax reform contents.

Industry analysis, the next step is to further improve the value-added tax system, as well as personal income tax, real estate tax and other direct tax reform speed will become the focus.

Since the CPC adopted the decision of the Central Committee of the Communist Party of China on several major issues of deepening the reform in the third Plenary Session of the 18th CPC Central Committee in November 2013, the reform of the fiscal and taxation system has been carried out for more than three years.

Among them, the reform of "six tax and one law" covered in the tax reform is to start the reform of six tax categories, including value-added tax, consumption tax, resource tax and environmental tax, which are indirect taxes, which belong to direct income tax, real estate tax and so on.

At the same time, we should amend the "tax collection and management law" with relevant reforms.

At present, value-added tax, resource tax and environmental protection tax have made substantial progress.

In May 1, 2016, the camp changed to increase, and the four industries, the construction industry, real estate industry, financial industry and life service industry, were included in the pilot area.

Since then, China has implemented more than 60 years of business tax to complete its historical mission and withdraw from the stage of history. At the same time, vat has achieved a comprehensive coverage of the three industries of the national economy in our country.

In July 1st last year, resource tax reform was carried out in an all-round way.

The reform of resource tax, which takes the duty of levying taxes as the primary content, comes from the same period of advancing the reform of resources tax, such as coal and rare earth. This reform will reduce the rate of compensation for mineral resources to zero, stop the imposition of price adjustment funds, and clamp down on the illegal fee charging projects established by local governments, further regulate the relationship between taxes and fees, and plug the charges of arbitrary charges from the source.

In addition, we should comprehensively push forward the reform of the ad valorem tax collection system and establish a regulatory mechanism directly linked to the price of resources and taxes. When the price of resources rises and the efficiency of enterprises increases, the tax will be increased correspondingly.

The adjustment and arrangement of the system mechanism embodies the principle of reasonable tax burden, which not only effectively regulates the income of the resources, but also helps the enterprises to get out of the current difficulties in production and operation and stimulate the vitality of the market.

In respect of environmental protection tax reform, in December 25th last year, the twenty-fifth session of the Standing Committee of the twelve National People's Congress voted on the adoption of the environmental protection tax law, which will come into effect on January 1, 2018.

The Levy of environmental protection tax is based on fee to tax method. The object and scope of taxation are basically the same as the object and scope of the current sewage charges. They are all pollutants directly discharged into the environment such as air, water, solid and noise.

In the future, according to the new situation and new situation, we can also adjust the scope of environmental protection tax collection.

Dividends to promote cost reduction and structural adjustment

So far, the dividends of tax reform have shown up.

Take the camp to increase as an example, after a year of comprehensive promotion, the effect of tax reduction is obvious, and the tax burden of all industries has been reduced or not increased, and the scale of tax reduction has been expanding.

At the same time, the reform of battalion has strengthened the economic development and accelerated the growth of new kinetic energy.

According to data from tax and taxation departments, a total of 700 billion yuan will be reduced in the past year.

From May 1, 2016 to the end of April 2017, a total of 699 billion 300 million yuan was reduced in the past year.

Liu Shangxi, Dean of the Chinese Academy of fiscal Sciences, pointed out that from the perspective of cost reduction, it is a typical reform to reduce costs and achieve long-term results. This is combined with the short-term cost reduction through preferential policies, which can amplify and amplify the reform effect and policy effect.

The reform of "camp to increase" as a whole reform, its impact on reform is not partial, but overall.

It is only part of the dividends brought about by changes in the camp.

In addition to the direct tax reduction effect, China's business pformation is also promoting multiple economic structural adjustments, stimulating innovation and entrepreneurship, promoting fiscal and taxation reform, and standardizing the order of market operation.

We should push the reform of the camp to a full scale and extend the deductible mechanism of the VAT to the service industry. Through the deduction chain between the two or three industries, we can effectively reduce the tax cost in the process of division of labor, promote specialization division, elongate the industrial chain, and give birth to a large number of new formats and new business models.

Tang Jiqiang, a professor at Southwestern University of Finance and Economics and chief researcher of the southwest think tank, said that the camp changed and expanded effectively expanded the living space of small and micro enterprises and led to entrepreneurial innovation.

A large number of service enterprises are small scale taxpayers. The business tax is calculated according to the 5% tax rate and the tax price. The amount of business tax should be calculated according to the 3% tax rate and the non tax price.

When the VAT levy rate is lower than the business tax rate and the value added tax base is less than the business tax base, the tax burden of these small scale taxpayers is reduced by about 40%.

For tax reform dividends, the feelings of enterprises are real.

Data from Jiangsu province show that the increase in business has stimulated enterprises to peel off the internal services such as R & D, design and marketing from the main business, and become a more efficient and more professional innovation entity.

For example, the Changzhou research and Development Center Co., Ltd., with the opportunity of changing the camp to increase, will separate the technical service and auxiliary pportation business from the establishment of a wholly-owned subsidiary. The related business tax rate will be reduced from 17% to 6% or 11%, and the annual tax savings will be about 4000000 yuan, which not only improves the core competitiveness of the company, but also promotes the employment of more than 1000 people.

A comprehensive push out of the pilot camp reform is a phased achievement in the value-added tax reform, and has taken a crucial step, but the reform is still on the way.

The head of the Ministry of Finance and the State Administration of Taxation said that it will continue to follow closely with the relevant departments and follow up the pilot operation of the camp, and promptly study and solve the problems of industry and integrity, and improve the pilot policy.

At the same time, in accordance with the requirements of the modern tax system, we should further standardize and perfect the value-added tax system.

In addition, the legislative work of VAT will be started at the right time.

At present, China's tax reform has entered a critical stage and a deep water area.

Wang Jun, director general of the State Administration of Taxation, pointed out that with the in-depth implementation of the camp reform and upgrading, the reform of China's direct tax system has been speeded up, the construction of the local tax system has been speeded up, and the reform of the tax collection and management system has been steadily advancing. The budget management system has also made major adjustments accordingly, and has entered the fast lane with the reform of the fiscal and taxation system matching the modernization of the national governance system and the modernization of governance capacity.

It is reported that in terms of tax reform, this year will study and put forward a sound local tax system plan.

Study on promoting the reform of personal income tax combined with classification.

We will continue to deepen the reform of resource tax and expand the pilot scale of water resources tax.

We should implement the statutory principle of Taxation and cooperate with the tax legislation on tobacco taxes.

Draft regulations for the implementation of environmental protection tax laws and regulations on the administration of non tax revenue.

Research and formulate the general plan of personal income and property information system construction.

In regard to tax reform, the General Administration of Taxation has made arrangements for tax reform in 2017, requiring tax authorities in all parts to systematically sort out all 96 reform tasks, formulate specific measures to further deepen and deepen reforms that have been completed and need to be carried out continuously, set a time schedule for each of the 20 reform items that need to be completed this year, list work plans, and organize and implement them.

Take personal tax as an example, the supporting reform measures of personal income tax reform will accelerate.

Including the establishment of the general plan of personal income and property information system, the establishment of a tax management system for natural persons to adapt to the tax reform, further improvement of the personal tax risk analysis system, and the study of supporting management measures will be promoted this year.

Gao Peiyong, director of the Institute of Economic Research of the Academy of Social Sciences, pointed out that compared with the indirect tax reform, such as the business tax increase and resource tax, the progress of direct tax reform such as the reform of personal income tax and real estate tax has been slow, and there has been no substantial progress.

Jiang Zhen, an Associate Research Fellow of the China Academy of Finance and economics, said that optimizing the tax structure and raising the proportion of direct taxation should become the focus of tax reform.

Among them, the key is to promote the reform of personal income tax combined with classification and classification, which can be landed first and then expand continuously.

The original title: tax reduction and fee reduction will exceed the trillion scale in the year.

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