The abstract "'battalion reform and increase'" is the highlight of deepening the reform of the fiscal and taxation system. The preliminary pilot has achieved positive results. This year, it will be fully promoted, and further reduce the corporate tax burden." Premier Li Keqiang...
"The reform of the camp has been the mainstay of deepening the reform of the fiscal and taxation system. The preliminary pilot has achieved positive results. This year, it will be fully promoted, and the tax burden of enterprises will be further reduced." Premier Li Keqiang said that most of the tax items will be added this year. The tax deduction has brought a large-scale tax cut. On January 22, Li Keqiang presided over a symposium to study and comprehensively push open the "reform of the camp", speed up the reform of the fiscal and taxation system, further significantly reduce the corporate tax burden, and mobilize the enthusiasm of all parties. He said that this will play an important role in developing the service industry, especially high-end service industries such as science and technology, promoting industrial and consumption upgrading, nurturing new kinetic energy, and deepening supply-side structural reform.
How much more will the company bring to the company? Xu Shanda, former deputy director of the State Administration of Taxation, once said that the total amount of tax reduction for the “reform of the camp†is expected to reach 900 billion yuan.
Li Wenhai, a finance and tax expert, told reporters that after several years of piloting, the direction of the camp has been basically recognized. The focus is on the problem of deducting too little tax rate and the proportion of value-added tax in the central region in individual industries.
This year, we will comprehensively promote the "reform of the camp"
On January 1, 2012, Shanghai's transportation industry and some modern service industries officially launched the pilot program of “reform of the campâ€. In the first half of 2014, Li Keqiang stated clearly in the magazine Qiushi: "In 2015, the basic realization of 'battalion reform and increase' was fully covered."
At present, the construction industry, real estate industry, financial industry and life service industry have not been fully integrated to achieve industry-wide coverage. At this symposium, the Ministry of Finance made a report, and the main responsible comrades of the 11 provinces (autonomous regions and municipalities) such as Beijing and Liaoning spoke successively. Such high standards also show the determination of the State Council to promote the “reform of the campâ€.
Li Keqiang said that the fiscal and taxation system reform involves a wide range of issues and high degree of attention, and has a profound impact on the overall economic and social development. As a major part of deepening the reform of the fiscal and taxation system, the “expenditure reform†has achieved positive results in the previous pilots. This year, it will be fully promoted, and the tax burden of enterprises will be further reduced.
He emphasized that by comprehensively pushing forward the reform measures such as the reform of the camp, the company will reduce the burden of enterprises, release water and raise fish, create a more relaxed environment for encouraging social investment, promote mass entrepreneurship and innovation, promote industrial transformation and structural optimization, and foster new development momentum. In the midst of maintaining a valuable tax source, the “suppression†of short-term fiscal revenue is exchanged for the “increasing†of sustainable development potential, laying a solid foundation for the economy to maintain medium-to-high-speed growth and move toward the middle and high-end levels.
According to official data, as of the end of June 2015, a total of 5.09 million taxpayers were included in the “Calculation Reform†pilot program, and the accumulated tax reductions were 484.8 billion yuan. With the advancement of reforms, the effect of tax reduction in the industrial chain continues to be reflected. But the reason why the "tails" of the four industries were left in 2015 is also based on the actual difficulty. The Ministry of Finance and Taxation has said that the remaining four industries have a large number of households, rich business forms, and complex interest adjustments. Especially the design of the VAT system in the real estate industry and the financial industry is an international problem.
Li Wenhai explained that China's real estate industry generally applies a 5% business tax rate, and the construction industry applies a 3% business tax rate. Based on the economic development and the status quo of the industry, the VAT rate for the real estate industry and the construction industry is set at 11%.
However, these two industries generally face deduction problems. “For example, the purchase of land, the cost of demolition and resettlement for real estate operators, and the cost of supporting facilities paid to the government, etc., are obtained by government fees or bank transfer documents at the time of payment. Does not meet the current regulatory requirements for VAT deductions," Li Wenhai said.
At the symposium, Li Keqiang also mentioned that the comprehensive reform of the "reform of the camp" and the acceleration of the reform of the fiscal and taxation system must be carefully considered and carefully designed. This year, the comprehensive implementation of the "reform of the camp" and the addition of most of the tax credits for taxation will bring about large-scale tax cuts, and the central and local governments must take measures to implement them.
Central government value-added tax sharing ratio adjustment
“VAT reform†is a tax cut, but it will have an impact on fiscal revenue. Xu Shanda, former deputy director of the State Administration of Taxation, once said that the total amount of tax reduction for the “reform of the camp†is expected to reach 900 billion yuan.
The State Council is clearly prepared for this. Li Keqiang said that the current fiscal revenue and expenditure pressure is relatively large, and it is necessary to more closely combine the challenges of the future, the promotion of long-term development and the implementation of reforms. All departments and localities should talk about the overall situation, calculate big accounts, break the barriers of interest, and promote reforms with the same heart.
At the same time that the financial total plate is facing a narrowing, the problem of the central government's fiscal allocation under the tax-sharing system is even more serious. The modern service industry and other industries that had previously been piloted by the “reform of the camp†accounted for a relatively low proportion of local income. However, the income share of the four industries, such as real estate, is relatively large. After the “competition reform†is fully promoted, local financial resources will inevitably be greatly affected.
In the first 11 months of 2015, the business tax revenue of the remaining four industries reached 1.75 trillion yuan, accounting for 23% of the local general public finance revenue.
Ma Caizhen, director of the China Finance and Taxation Development Research Center of Nankai University, told reporters that the total value-added tax and business tax accounted for more than 40% of China's total tax revenue. After the reform of the camp, the situation of "one tax alone" will be presented.
He said that local taxes have no main tax types, and the existing central and local tax-sharing patterns are difficult to sustain. The overall tax structure is heavily dependent on a single tax type, and the risks cannot be ignored.
Li Keqiang said that it is conducive to give full play to the enthusiasm of the central and local governments by pushing up the "reform of the camp" and speeding up the reform of the fiscal and taxation system. By perfecting the institutional mechanisms that the central and local governments have the right to work and financial resources, a good pattern of integration and mutual promotion of overall interests and local interests in development is formed. The proportion of value-added tax sharing should be rationally and appropriately adjusted after the comprehensive implementation of the “reform of the campâ€, guiding localities to develop advantageous industries according to local conditions, enhancing the “hematopoietic†function of local finance, and creating an atmosphere of proactive, competing development and practical development.
According to the reporter's understanding, the Ministry of Finance has already started research on local tax categories, and consumption tax, real estate tax and resource tax have all entered the inspection field. Li Wenhai said that reducing the cost of enterprises is one of the five key points clearly defined in the 2016 Central Economic Work Conference. From the current point of view, the comprehensive promotion of “reform of the camp†is imminent, but the local main tax is still not mature, so the appropriate adjustment is made. The post-VAT sharing ratio is one of the best transition options.
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