What should the government do after decentralization
Publish: 2021-04-18 06:06:42
1. The State Council recently issued the notice of the State Council on matters related to tax and other preferential policies (GF [2015] No. 25), which has aroused heated discussion from all walks of life. The No. 25 document requires local governments to stop the special clean-up work specified in the "Notice of the State Council on cleaning up and standardizing preferential policies such as taxation" issued last year. Why is the clean-up of tax incentives stopped? From the content of No. 25 document, one of the most important reasons may be that if the existing tax preferences of local governments are cleaned up, their credibility will be damaged. No. 25 stipulates that "the preferential policies in the contracts signed by local governments and enterprises shall continue to be effective; The part that has been cashed shall not be traced back to the past. "
however, in my opinion, it may take a longer vision to understand the tax preference of local governments. The competition between local governments is regarded by many economists as the password of China's economic growth in the past 30 years. The content of competition is nothing more than the local governments competing to create a good business environment, while tax policy has always been the core content of the investment environment. From the international point of view, there are many low tax rates to attract foreign capital. The most famous tax depressions are the British Virgin Islands and Bermuda, which have become the first choice for the registration of offshore companies
of course, there are many problems in the tax preference given by local governments. First, opaque tax incentives can become hotbeds of corruption. At least for the moment, the local government's tax preference is not made according to legal proceres, or even regulated by the local government's universally binding normative documents, but only the government's special provisions for indivial enterprises. Although this kind of one-to-one tax preference has advantages in attracting investment, the hidden cards can always surprise competitors. In 2012, the media once reported that the Xi'an municipal government subsidized 200 billion yuan to marry Samsung's [microblog] electronic flash chip project. Although the Xi'an municipal government denied the report of 200 billion yuan, so far, the Xi'an municipal government has not responded to the media rumors of "10 exemption and 10 halving" of income tax, Samsung also responded that "the investment agreement with the local government can not be announced". It should be noted that this kind of undisclosed tax preference has also led to many problems. Previously, some media reported that many local governments in an eastern province "buy fake foreign capital" phenomenon, while the relevant government departments or enterprises enjoy various rewards given by the local government
secondly, tax preference for enterprises often turns into preference for large enterprises in the end, resulting in unfair competition. At present, the tax preference in various places does not belong to the GSP, that is, not all enterprises can enjoy the tax preference, only a few qualified instries and enterprises can get it. There is no doubt that the tax preference only for specific instries and special enterprises is not the same as the tax competition in federal countries, but also deviates from the tax policies of offshore companies in most countries or regions in the world
this is also true. Although the tax preference based on competition among local governments promotes GDP growth, it also brings externalities. Various subsidies given by local governments to the instrial sector in order to increase GDP will inevitably return to the government revenue in another form. Taking the "zero land price" of instrial land introced by many local governments as an example, under the premise that the total amount of land use is limited and the primary land market is controlled by the government, when the income of instrial land decreases, the local government, in order to keep the income of land not decreasing, There must be an incentive to increase the price of residential construction land - recing the supply of residential construction land is a means to push up the price. In fact, this is one of the reasons for the high real estate prices in many cities in China. The final result is that the residents of the city bear the costs that should be borne by enterprises through the way of rising house prices
if we consider that tax competition is an important part of competition among local governments, and it is also an international practice, it is unreasonable to cancel it rashly, and in fact it is impossible - as long as there is competition based on GDP between local governments, there will be various ways to achieve tax preferences. Therefore, the urgent problem should be, how to regulate the local government's tax preference
first of all, clarify the tax authority between the central and local governments in the form of law. Although there is a distinction between local tax and national tax in China since the "tax sharing system" reform in 1994, it should be noted that this distinction is not determined by the legislature through legal form, but by the executive department. Although it has the advantage of timely adjustment to determine the tax authority by the administrative department, the tax adjustment since 1994 is often accompanied by the decrease of local government taxes and the increase of central taxes. This kind of tax authority, which is not clear in legal form, may even lead to the local government's unintentional rection and exemption of the central government's taxes. One of the most obvious examples is that before 2002, personal income tax belonged to the local tax category, but after that, it became the central and local tax sharing in proportion. The problem brought by this adjustment is how to judge the effectiveness of the personal income tax rection and exemption made by the local government after that
secondly, the content and procere of tax preference should be clarified in the form of law. The document No. 25 stipulates: "in the future, all regions and departments shall formulate and issue new preferential policies. In addition to the existing provisions of laws and administrative regulations, those involving tax or non tax income approved by the central government shall report to the State Council for approval before implementation; Other arrangements shall be implemented after the approval of local governments and relevant departments, and the arranged expenses shall not be linked to the tax or non tax income paid by enterprises in general. " Although the State Council is in line with many existing laws and regulations to determine the tax preferences of local governments, what needs to be considered is that in a big country like China, does the State Council have enough time and manpower to face the tax preferences of provincial, municipal and county local governments? A better way is to determine the procere of tax preference through legislation at the national level. As for the content of tax preference, it is up to the local government with jurisdiction to decide on its own
as mentioned above, the tax preference between local governments is often the result of "one-to-one" negotiation, and it does not have universal binding force. Such tax preference is often contrary to the principle of tax legality, and also inconsistent with the principles of tax rate openness and the same name. Therefore, the local government should clarify the content of tax preference in the form of local laws and regulations or normative documents, so as to avoid the tax preference becoming the government's improper transfer of interests to enterprises
in a word, if we really want to make tax preference a sharp weapon for local governments to give full play to their competitive advantages, what the law should do is not only to allow local governments to have tax preference, but also to make such tax preference clear in the form of law, not just for specific enterprises. In the end, we can only clarify the central and local tax authority and preferential tax proceres in the form of law, which should be the proper meaning of "tax statutory"
Fu Weigang
however, in my opinion, it may take a longer vision to understand the tax preference of local governments. The competition between local governments is regarded by many economists as the password of China's economic growth in the past 30 years. The content of competition is nothing more than the local governments competing to create a good business environment, while tax policy has always been the core content of the investment environment. From the international point of view, there are many low tax rates to attract foreign capital. The most famous tax depressions are the British Virgin Islands and Bermuda, which have become the first choice for the registration of offshore companies
of course, there are many problems in the tax preference given by local governments. First, opaque tax incentives can become hotbeds of corruption. At least for the moment, the local government's tax preference is not made according to legal proceres, or even regulated by the local government's universally binding normative documents, but only the government's special provisions for indivial enterprises. Although this kind of one-to-one tax preference has advantages in attracting investment, the hidden cards can always surprise competitors. In 2012, the media once reported that the Xi'an municipal government subsidized 200 billion yuan to marry Samsung's [microblog] electronic flash chip project. Although the Xi'an municipal government denied the report of 200 billion yuan, so far, the Xi'an municipal government has not responded to the media rumors of "10 exemption and 10 halving" of income tax, Samsung also responded that "the investment agreement with the local government can not be announced". It should be noted that this kind of undisclosed tax preference has also led to many problems. Previously, some media reported that many local governments in an eastern province "buy fake foreign capital" phenomenon, while the relevant government departments or enterprises enjoy various rewards given by the local government
secondly, tax preference for enterprises often turns into preference for large enterprises in the end, resulting in unfair competition. At present, the tax preference in various places does not belong to the GSP, that is, not all enterprises can enjoy the tax preference, only a few qualified instries and enterprises can get it. There is no doubt that the tax preference only for specific instries and special enterprises is not the same as the tax competition in federal countries, but also deviates from the tax policies of offshore companies in most countries or regions in the world
this is also true. Although the tax preference based on competition among local governments promotes GDP growth, it also brings externalities. Various subsidies given by local governments to the instrial sector in order to increase GDP will inevitably return to the government revenue in another form. Taking the "zero land price" of instrial land introced by many local governments as an example, under the premise that the total amount of land use is limited and the primary land market is controlled by the government, when the income of instrial land decreases, the local government, in order to keep the income of land not decreasing, There must be an incentive to increase the price of residential construction land - recing the supply of residential construction land is a means to push up the price. In fact, this is one of the reasons for the high real estate prices in many cities in China. The final result is that the residents of the city bear the costs that should be borne by enterprises through the way of rising house prices
if we consider that tax competition is an important part of competition among local governments, and it is also an international practice, it is unreasonable to cancel it rashly, and in fact it is impossible - as long as there is competition based on GDP between local governments, there will be various ways to achieve tax preferences. Therefore, the urgent problem should be, how to regulate the local government's tax preference
first of all, clarify the tax authority between the central and local governments in the form of law. Although there is a distinction between local tax and national tax in China since the "tax sharing system" reform in 1994, it should be noted that this distinction is not determined by the legislature through legal form, but by the executive department. Although it has the advantage of timely adjustment to determine the tax authority by the administrative department, the tax adjustment since 1994 is often accompanied by the decrease of local government taxes and the increase of central taxes. This kind of tax authority, which is not clear in legal form, may even lead to the local government's unintentional rection and exemption of the central government's taxes. One of the most obvious examples is that before 2002, personal income tax belonged to the local tax category, but after that, it became the central and local tax sharing in proportion. The problem brought by this adjustment is how to judge the effectiveness of the personal income tax rection and exemption made by the local government after that
secondly, the content and procere of tax preference should be clarified in the form of law. The document No. 25 stipulates: "in the future, all regions and departments shall formulate and issue new preferential policies. In addition to the existing provisions of laws and administrative regulations, those involving tax or non tax income approved by the central government shall report to the State Council for approval before implementation; Other arrangements shall be implemented after the approval of local governments and relevant departments, and the arranged expenses shall not be linked to the tax or non tax income paid by enterprises in general. " Although the State Council is in line with many existing laws and regulations to determine the tax preferences of local governments, what needs to be considered is that in a big country like China, does the State Council have enough time and manpower to face the tax preferences of provincial, municipal and county local governments? A better way is to determine the procere of tax preference through legislation at the national level. As for the content of tax preference, it is up to the local government with jurisdiction to decide on its own
as mentioned above, the tax preference between local governments is often the result of "one-to-one" negotiation, and it does not have universal binding force. Such tax preference is often contrary to the principle of tax legality, and also inconsistent with the principles of tax rate openness and the same name. Therefore, the local government should clarify the content of tax preference in the form of local laws and regulations or normative documents, so as to avoid the tax preference becoming the government's improper transfer of interests to enterprises
in a word, if we really want to make tax preference a sharp weapon for local governments to give full play to their competitive advantages, what the law should do is not only to allow local governments to have tax preference, but also to make such tax preference clear in the form of law, not just for specific enterprises. In the end, we can only clarify the central and local tax authority and preferential tax proceres in the form of law, which should be the proper meaning of "tax statutory"
Fu Weigang
2. Tax preferential policies tighten local governments or fall into the dilemma of investment promotion
"although we have received the notice from the Provincial Department of finance that some preferential policies should be cleaned up and standardized, the specific scope of cleaning up is not clear up to now." On January 28, an official of the Finance Bureau of a county in Gansu Province told China business daily. It is more than a month since the State Council issued the "notice on cleaning up and standardizing preferential policies such as taxation" (hereinafter referred to as the "notice") at the end of 2014
ring the investigation, the reporter learned that Gansu Province was not the only one with a vague understanding of the concept of the notice. Later, the reporter called Shaanxi, Shanxi, Ningxia and other grass-roots financial units, and most of them were not clear about the scope of the specific clearing norms
a municipal financial official in Shaanxi Province told reporters: "policies including preferential tax policies have always been a magic weapon for local investment promotion. It's a bit hasty to clean up in a short time, and the effect of cleaning up will be greatly reced."
if the preferential policies of the local government are cancelled and the tax "depressions" are filled up, then the question is: what will the local government use to attract enterprises to settle down in the future
according to the requirements of the notice, the tax preference clearance should be submitted to the Ministry of finance at the end of March 2015, and then to the State Council< The settlement of large enterprises depends not only on the local economic development, but also on how many preferential policies the local government can offer. If the preferential policies are not strong enough, even if the economic infrastructure and supporting facilities are further improved, these enterprises will choose another place A leader of the Investment Promotion Bureau of a city in Shaanxi Province told reporters
in practice, the most common form of these preferential policies is to establish "economic development zone" or "New Area", to give tax relief to enterprises in the settled area, to give preferential land and other policy subsidies
"although the supporting facilities of Qujiang cultural instrial park are extremely imperfect and the transportation is not convenient, in view of the preferential policies of the cultural instrial park, their own enterprises still choose to enter Qujiang New Area in June 2011." Gao Jun, head of a cultural communication company in Shaanxi Province in Qujiang Cultural Instry Park, said. According to the agreement signed by Gao Jun and Qujiang Management Committee, enterprises can enjoy five years of business tax subsidies and three years of housing subsidies. The subsidy standard of business tax is 100% of the annual business tax paid in the first three years, and 28% of the annual turnover paid in the second two years (i.e. Qujiang financial process)
as for rent subsidies, enterprises need to pay in advance, and then give full subsidies in the second year, but the annual tax contribution should be at least 500 yuan / square meter, that is to say, for gaojun's office area of about 100 square meters, the tax payment must reach 50000 yuan to enjoy the housing subsidies. According to Gao Jun, the rent of the office area is 60 yuan per square meter, so the annual return rent of Qujiang New Area is about 72000 yuan, which is higher than the tax contribution of 50000 yuan stipulated by Qujiang
however, in the process of implementation, striving for preferential treatment from enterprises has graally become a "hard wound" of the business environment. Li Lan, deputy director of the human resources research and training center of the development research center of the State Council and Secretary General of the China entrepreneur survey system, said that the 2013 China entrepreneur survey system specifically investigated the business environment of Chinese enterprises in 2012. In this 5-point system survey, entrepreneurs' overall evaluation of China's business environment is 3.05 points, which belongs to the general level. One of the important reasons for this evaluation result is that China's enterprises in the same instry can not enjoy the same national treatment e to too many tax incentives in various forms
it is also clearly pointed out in the notice that some regions and departments have implemented preferential policies on tax and fiscal expenditure for specific enterprises and their investors. Although these preferential policies have promoted investment growth and instrial agglomeration to a certain extent, they disturb the market order, affect the effect of national macro-control policies, and may even violate China's foreign commitments, It will cause international trade friction
some financial and tax experts told reporters that the tax revenue of the general public revenue in China has exceeded 10 trillion yuan. However, e to local tax and other preferential policies, the tax revenue has been reced by more than 2 trillion yuan. Therefore, it is very necessary for the State Council to introce policies to clean up and standardize tax and other preferential policies
local gambling will not be "one size fits all"
"without preferential treatment, what can we do to attract enterprises to settle down?"
after the "notice" was issued, this problem has been bothering Liu Yuan (pseudonym). As a deputy director of Investment Promotion Bureau in a city of northwest province, he has been in charge of investment promotion for a long time
Liu Yuan told reporters that every year, he participated in the western economic and Trade Fair held in Shaanxi and the Lanzhou Economic and Trade Fair held in Gansu, and even went to southern provinces and cities for the only purpose of attracting investment
"in the process of attracting investment, the most frequently asked questions by enterprises are what kind of preferential policies you have, whether the local government will provide a certain amount of land for the enterprises to settle down, and whether the local government has a tax rection policy." Liu Yuan told reporters that even if there are all the above policies, enterprises should compare who has more preferential policies
in fact, in the actual implementation, the determination of some tax preferences is not "handled" by the tax department. A tax administrator of the State Tax Department of Xi'an hi tech Zone told reporters that in Xi'an hi tech Zone, as long as it is a high-tech instry, there are corresponding preferential policies, but the specific implementation level is not in the tax department, but after the review of the Management Committee of Xi'an hi tech Zone, according to the relevant contracts signed before, enterprises will be given tax rebate or other forms of subsidies
in addition to the tax administration authority stipulated in the special tax laws and regulations and the law of the people's Republic of China on regional ethnic autonomy, all regions are not allowed to formulate preferential tax policies on their own; Without the approval of the State Council, no specific preferential tax policies shall be stipulated in other laws, regulations, rules, development plans or regional policies drafted by various departments. "
"compared with the previous tax clearance led by the tax department, the" notice "was issued by the State Council to inform the Ministry of finance of the specific deployment, and the scope of the clearance is wide. If the above requirements are strictly followed, then all preferential policy agreements previously signed by local governments and enterprises now seem to basically violate the above principles. " A lawyer studying finance and taxation told reporters that local governments may need to re sign relevant agreements with enterprises
for a long time, preferential tax policies have been regarded as an important means of attracting investment by local governments. However, after a comprehensive clean-up, this means will naturally fail. So what does the local government rely on to attract enterprises to invest? This may be the problem that most local governments have to face
therefore, Liu Zhiyuan believes that the state will not "cut across the board" all preferential policies of local governments, but will distinguish the situation and deal with them by category
according to an internal document provided by Liu Zhiyuan, since December 1, 2014, the province has stopped the implementation of preferential policies that violate the law and regulations, and issued a document to abolish them; If the preferential policies that are not obstructed by laws and regulations need to be retained, they can be implemented temporarily on the basis of fully explaining the reasons and putting forward the policy period. After the provincial government reports to the Ministry of Finance for review and summary, it will apply to the State Council for special instructions, and then implement according to the handling opinions approved by the State Council
in this regard, the above-mentioned finance and taxation lawyers said that it may be in view of the pressure of local investment enterprises to retain some preferential policies with reasons
"if the local government, in strict accordance with the notice of the State Council, stops financial and tax subsidies or other preferential policies for the enterprises that have signed agreements or contracts, causing serious losses to the enterprises, the enterprises may take the local government to court in accordance with the relevant provisions of the agreement." The tax lawyer is also known as
source: China business daily, January 31, 2015
I hope my answer will help you!
"although we have received the notice from the Provincial Department of finance that some preferential policies should be cleaned up and standardized, the specific scope of cleaning up is not clear up to now." On January 28, an official of the Finance Bureau of a county in Gansu Province told China business daily. It is more than a month since the State Council issued the "notice on cleaning up and standardizing preferential policies such as taxation" (hereinafter referred to as the "notice") at the end of 2014
ring the investigation, the reporter learned that Gansu Province was not the only one with a vague understanding of the concept of the notice. Later, the reporter called Shaanxi, Shanxi, Ningxia and other grass-roots financial units, and most of them were not clear about the scope of the specific clearing norms
a municipal financial official in Shaanxi Province told reporters: "policies including preferential tax policies have always been a magic weapon for local investment promotion. It's a bit hasty to clean up in a short time, and the effect of cleaning up will be greatly reced."
if the preferential policies of the local government are cancelled and the tax "depressions" are filled up, then the question is: what will the local government use to attract enterprises to settle down in the future
according to the requirements of the notice, the tax preference clearance should be submitted to the Ministry of finance at the end of March 2015, and then to the State Council< The settlement of large enterprises depends not only on the local economic development, but also on how many preferential policies the local government can offer. If the preferential policies are not strong enough, even if the economic infrastructure and supporting facilities are further improved, these enterprises will choose another place A leader of the Investment Promotion Bureau of a city in Shaanxi Province told reporters
in practice, the most common form of these preferential policies is to establish "economic development zone" or "New Area", to give tax relief to enterprises in the settled area, to give preferential land and other policy subsidies
"although the supporting facilities of Qujiang cultural instrial park are extremely imperfect and the transportation is not convenient, in view of the preferential policies of the cultural instrial park, their own enterprises still choose to enter Qujiang New Area in June 2011." Gao Jun, head of a cultural communication company in Shaanxi Province in Qujiang Cultural Instry Park, said. According to the agreement signed by Gao Jun and Qujiang Management Committee, enterprises can enjoy five years of business tax subsidies and three years of housing subsidies. The subsidy standard of business tax is 100% of the annual business tax paid in the first three years, and 28% of the annual turnover paid in the second two years (i.e. Qujiang financial process)
as for rent subsidies, enterprises need to pay in advance, and then give full subsidies in the second year, but the annual tax contribution should be at least 500 yuan / square meter, that is to say, for gaojun's office area of about 100 square meters, the tax payment must reach 50000 yuan to enjoy the housing subsidies. According to Gao Jun, the rent of the office area is 60 yuan per square meter, so the annual return rent of Qujiang New Area is about 72000 yuan, which is higher than the tax contribution of 50000 yuan stipulated by Qujiang
however, in the process of implementation, striving for preferential treatment from enterprises has graally become a "hard wound" of the business environment. Li Lan, deputy director of the human resources research and training center of the development research center of the State Council and Secretary General of the China entrepreneur survey system, said that the 2013 China entrepreneur survey system specifically investigated the business environment of Chinese enterprises in 2012. In this 5-point system survey, entrepreneurs' overall evaluation of China's business environment is 3.05 points, which belongs to the general level. One of the important reasons for this evaluation result is that China's enterprises in the same instry can not enjoy the same national treatment e to too many tax incentives in various forms
it is also clearly pointed out in the notice that some regions and departments have implemented preferential policies on tax and fiscal expenditure for specific enterprises and their investors. Although these preferential policies have promoted investment growth and instrial agglomeration to a certain extent, they disturb the market order, affect the effect of national macro-control policies, and may even violate China's foreign commitments, It will cause international trade friction
some financial and tax experts told reporters that the tax revenue of the general public revenue in China has exceeded 10 trillion yuan. However, e to local tax and other preferential policies, the tax revenue has been reced by more than 2 trillion yuan. Therefore, it is very necessary for the State Council to introce policies to clean up and standardize tax and other preferential policies
local gambling will not be "one size fits all"
"without preferential treatment, what can we do to attract enterprises to settle down?"
after the "notice" was issued, this problem has been bothering Liu Yuan (pseudonym). As a deputy director of Investment Promotion Bureau in a city of northwest province, he has been in charge of investment promotion for a long time
Liu Yuan told reporters that every year, he participated in the western economic and Trade Fair held in Shaanxi and the Lanzhou Economic and Trade Fair held in Gansu, and even went to southern provinces and cities for the only purpose of attracting investment
"in the process of attracting investment, the most frequently asked questions by enterprises are what kind of preferential policies you have, whether the local government will provide a certain amount of land for the enterprises to settle down, and whether the local government has a tax rection policy." Liu Yuan told reporters that even if there are all the above policies, enterprises should compare who has more preferential policies
in fact, in the actual implementation, the determination of some tax preferences is not "handled" by the tax department. A tax administrator of the State Tax Department of Xi'an hi tech Zone told reporters that in Xi'an hi tech Zone, as long as it is a high-tech instry, there are corresponding preferential policies, but the specific implementation level is not in the tax department, but after the review of the Management Committee of Xi'an hi tech Zone, according to the relevant contracts signed before, enterprises will be given tax rebate or other forms of subsidies
in addition to the tax administration authority stipulated in the special tax laws and regulations and the law of the people's Republic of China on regional ethnic autonomy, all regions are not allowed to formulate preferential tax policies on their own; Without the approval of the State Council, no specific preferential tax policies shall be stipulated in other laws, regulations, rules, development plans or regional policies drafted by various departments. "
"compared with the previous tax clearance led by the tax department, the" notice "was issued by the State Council to inform the Ministry of finance of the specific deployment, and the scope of the clearance is wide. If the above requirements are strictly followed, then all preferential policy agreements previously signed by local governments and enterprises now seem to basically violate the above principles. " A lawyer studying finance and taxation told reporters that local governments may need to re sign relevant agreements with enterprises
for a long time, preferential tax policies have been regarded as an important means of attracting investment by local governments. However, after a comprehensive clean-up, this means will naturally fail. So what does the local government rely on to attract enterprises to invest? This may be the problem that most local governments have to face
therefore, Liu Zhiyuan believes that the state will not "cut across the board" all preferential policies of local governments, but will distinguish the situation and deal with them by category
according to an internal document provided by Liu Zhiyuan, since December 1, 2014, the province has stopped the implementation of preferential policies that violate the law and regulations, and issued a document to abolish them; If the preferential policies that are not obstructed by laws and regulations need to be retained, they can be implemented temporarily on the basis of fully explaining the reasons and putting forward the policy period. After the provincial government reports to the Ministry of Finance for review and summary, it will apply to the State Council for special instructions, and then implement according to the handling opinions approved by the State Council
in this regard, the above-mentioned finance and taxation lawyers said that it may be in view of the pressure of local investment enterprises to retain some preferential policies with reasons
"if the local government, in strict accordance with the notice of the State Council, stops financial and tax subsidies or other preferential policies for the enterprises that have signed agreements or contracts, causing serious losses to the enterprises, the enterprises may take the local government to court in accordance with the relevant provisions of the agreement." The tax lawyer is also known as
source: China business daily, January 31, 2015
I hope my answer will help you!
3.
Impact:
1. Take taxpayers and payers as the center, promote the reform of tax and payment facilitation, and fundamentally solve the problem of & quot; Two wins in a row & quot; And & quot; Two tests & quot; To solve these problems, we should earnestly safeguard the legitimate rights and interests of taxpayers and payers, rece the cost of interest tax payment and payment, promote the optimization of business environment, and build a service-oriented and people-oriented tax authority
2. We should adjust and optimize the functions and resource allocation of tax authorities, strengthen the unity of policy transparency and law enforcement, and unify the standards of tax, social insurance, and non tax collection and management services, so as to promote the construction of a modern economic system and achieve high-quality economic development
3. Insist on coordination and perfect according to law. It is necessary to fully implement the requirements of the rule of law, adhere to the unified promotion of reform and legal proceres, give better play to the enthusiasm of the central and local governments, and realize the stability of the state's tax collection and management, the unity of the people, the unity of power, the integration of cadres, and good social effects Through the reform, we should graally establish an optimized and efficient unified tax collection and management system, provide better and more efficient convenient services for taxpayers and contributors, improve tax compliance and social satisfaction, improve the efficiency of tax collection and management, rece the cost of tax collection, enhance the ability of tax management, ensure the full play of tax functions, and strengthen the important foundation of tax collection and management 
extended data:
the reform plan proposes that, according to the requirements of first establishing and then breaking, not establishing and not breaking, we should adhere to unified leadership, hierarchical management, overall design and step-by-step implementation, first listing and then implementing the "three fixed" provisions, first merging the state tax and local tax institutions, and then receiving social insurance premium and non tax revenue collection and management responsibilities
the "reform plan" requires strengthening the party's leadership in the tax system, improving the institutional arrangements to strengthen the party's overall leadership in tax work, and ensuring that the party's leadership in the tax system is stronger and stronger. We should optimize the party's leadership and organizational structure in the tax system, improve the discipline inspection and supervision system in the tax system, and further strengthen the discipline inspection and supervision work
to improve the working mechanism of Party building, the State Administration of Taxation undertakes the main responsibility of Party building in the tax system and comprehensively and strictly governing the party, and the local Party committees are responsible for guiding and strengthening the party's grass-roots organization construction, Party member ecation, management and supervision, mass organization construction, and spiritual civilization construction of local tax departments, so as to form a joint force of Party committees of tax bureaus at all levels and local Party committees and their working departments
the reform plan stipulates the leadership and management system of the tax department, clarifies that after the merger of the state and local tax authorities, the management system with the State Administration of taxation as the main body and the al leadership of the provincial, district and municipal Party committees and the government shall be implemented, and focuses on the establishment and improvement of the system and mechanism with clear responsibilities, smooth operation and strong guarantee
it puts forward specific requirements in cadre management, organization establishment management, business and income management, building a pattern of tax co governance, and serving economic and social development, and clarifies the division of responsibilities between the State Administration of Taxation, tax departments at all levels, and local Party committees and governments in tax work, which is concive to further strengthening the unified management of tax work, We should straighten out the relationship between unified tax system and classified finance, and fully mobilize the enthusiasm of the central and local governments
4. The core difficulties and promotion path of the future fiscal and tax system reform
I wrote a paper on the fiscal and tax system reform in China, which has been printed, including a review of the 30-year reform, as well as the problems existing in the current system and the prospects for further reform. However, e to the limited time, it is only 15 minutes, So I will focus on the core difficulties and promotion path of the future fiscal and tax system reform
in the past 30 years, China's fiscal and tax system reform has been mainly carried out in three areas. One is the fiscal revenue, that is, the tax system reform, which has experienced two major reforms. In 2004, a new round of step-by-step reform began, and is now in progress. The second area is the reform of fiscal budget expenditure, which mainly includes four aspects and is being promoted now. The third part is the fiscal relationship between governments, that is, the fiscal relationship between the central government and local governments. Major reforms were carried out in 1978 and 1979, and the tax sharing reform was carried out in 1994. Although the reform has been carried out so far, it is relatively slow
What are the core difficulties of the future fiscal and taxation system? How to promote it in the future. According to the problems mentioned in the documents of the 17th National Congress of the Communist Party of China and the problems we have observed, we believe that the core difficulty of the future fiscal and taxation system reform is the intergovernmental fiscal relationship in the three major areas I mentioned above, that is to say, the fiscal budget management system between the central government and the local government is a core difficulty of the future fiscal and taxation system reform. Of course, in the other two areas, the technical difficulty of the reform is relatively large, including the further improvement of a series of tax systems, including the reform of the budget system and the reform of expenditure. But I personally think that the financial budget system between the central government and the local government is relatively difficult, The reform of intergovernmental financial relationship is the core difficulty in the future, and it should be promoted first. Why do you say that? The financial relationship between the central government and local governments involves a series of reforms in other fields at the macro level in eight aspects, as well as reforms in other fields of finance
first of all, there is a relationship between the fiscal relationship between governments and the incentive mechanism in the operation of macro-economy. The recent two years' hot economy has reflected that the impetus of local government investment is relatively strong. Of course, there are various reasons for this problem, among which the most important one is the fiscal relationship between governments, That is to say, the existing system has relatively strong investment incentives. For a simple reason, the larger your investment scale is, the more your proction enterprises are, and the higher the local government's income is. This is how the intergovernmental financial relationship system is designed. Therefore, China's financial system, the intergovernmental financial relationship system, I summarize it as an incentive investment system. Of course, the advantage and positive role of this system is to promote the economic development of China as a whole. I remember Mr. Zhang Wuchang, an economist in Taiwan, talked about this problem. One of the important reasons for China's rapid economic growth is that the dynamic mechanism of local governments is relatively strong, but there are many weaknesses
the transformation of the government is related to the lack of public services. In this system, local governments should first pursue economic growth, and then solve the problem of public services. I remember that I talked about this problem in a similar conference held in Haikou last year. The third area is about the widening gap between regions, which is also related to intergovernmental relations. Fourth, on the macro level, the issue of land has a great impact on China's economic development. Of course, there is the issue of property rights, but a very important aspect is that it has a direct relationship with the financial relationship between local governments, and that local governments raise their financial resources through land. In addition, it also involves many areas of our finance, such as the management of local government debt financing and the local tax system. In addition, the improvement of our entire tax system is directly related to the fiscal relationship between governments, because about 80% of the tax revenue of local governments below the provincial level now comes from business tax, which is an imperfect extension of value-added tax, To improve the value-added tax is related to the financial relationship between governments. Finally, in terms of ecological and environmental protection, there are also problems related to intergovernmental fiscal relations, so because the time relationship is not discussed, that is to say, the imperfection of China's intergovernmental fiscal relations, the reform needed and the difficulties encountered involve the whole macro level, as well as the reform of the fiscal and taxation system, So I think it is a core difficulty
in the report of the 17th National Congress of the CPC Central Committee, there are four sentences about the reform of the financial and financial system. I think they are all explained around the intergovernmental financial relationship and system reform. Therefore, from the government level, it can also be regarded as a very important core issue for the further financial and tax reform<
since the intergovernmental financial relationship is so important or a core difficulty, what is the key to further reform the intergovernmental financial relationship or improve the 1994 tax sharing system? I personally think that the key is that we continue to carry out reform along the original ideas and paths to achieve the new goals. The so-called new goals are mentioned in the 17th National Congress of the Communist Party of China, "we should focus on promoting the equalization of basic public services and the construction of main functional areas to improve the public finance system.". Whether we can achieve such a new goal is because this sentence mentioned two new ideas. One is the equalization of basic public services. This goal was not taken as a goal of system adjustment and Reform in 1994. The construction of main functional areas is a new formulation, which was put forward in the outline of the 11th Five Year Plan and further clarified in the 17th National Congress. Around these two new ideas, the improvement of the public finance system requires the further improvement of the fiscal relationship between governments. If we use the graal reform method and the original path of the 94 year tax sharing reform, can we achieve these goals? I personally can't say that I can't, but I have doubts
why? At present, after 94 years of tax sharing reform and further adjustment in 2002, intergovernmental fiscal relations have undergone great changes, but to achieve the equalization of basic public services, we have proposed in the research report that it may take at least 25 years, that is, graal reform. As for the current situation, the central government's revenue accounts for the proportion of the total revenue. In 2006, according to the two dimensions I originally mentioned, the first dimension has accounted for 52.9%, but it is not very high. In the second dimension, the tax return is deleted. The disposable revenue of the central government is 41.9%, but it has increased from 39.2% in 2005. Along with the graal reform, through local adjustment, and think of some detailed ways to adjust this intergovernmental financial relationship, to solve the financial difficulties of the grass-roots government, and graally break through some difficult problems, I think it may be more difficult. Whether we need to open up a new path, we now talk about the discussion of some problems in China's reality, and we graally explore the clues of some new problems
one is to divide the expenditure functions between the central government and the local government in a new framework. A typical example is the reform of rural compulsory ecation, which started in 2006. In essence, it subdivides the expenditure responsibilities of the central government and the local government, This research or this method has been applied to other fields, such as public health and basic medical services, and used in the expenditure of justice. Another path is the unification of tax and tax sources. The headquarters economy in eastern China is developing rapidly, and a large number of tax sources created by the central and western regions are being concentrated in the East, which makes the existing central and local systems a new challenge. The pattern of tax distribution is concentrating to the East, and the existing system can't adjust it automatically. Another way is to carry out a comprehensive reform of the local tax system through the reform of the local tax system. Some taxes of the central government, large taxes, and some small taxes of the local government will carry out the reform of recing taxes and increasing taxes. This problem is now in the process of operation, but there is no overall plan. The development center of the State Council is commissioned by the Ministry of finance to conct research. I think that through the reform of several new paths and research methods, we may improve our old path and achieve our goal of equalization of basic public services. 8 so we also need to study how to clarify, quantify and refine the goal of equalization of basic public services before reaching this goal. These are the problems we are studying<
(the author is the vice president of China Development Press)
source: International Seminar on "China's reform enters 30 years"
I wrote a paper on the fiscal and tax system reform in China, which has been printed, including a review of the 30-year reform, as well as the problems existing in the current system and the prospects for further reform. However, e to the limited time, it is only 15 minutes, So I will focus on the core difficulties and promotion path of the future fiscal and tax system reform
in the past 30 years, China's fiscal and tax system reform has been mainly carried out in three areas. One is the fiscal revenue, that is, the tax system reform, which has experienced two major reforms. In 2004, a new round of step-by-step reform began, and is now in progress. The second area is the reform of fiscal budget expenditure, which mainly includes four aspects and is being promoted now. The third part is the fiscal relationship between governments, that is, the fiscal relationship between the central government and local governments. Major reforms were carried out in 1978 and 1979, and the tax sharing reform was carried out in 1994. Although the reform has been carried out so far, it is relatively slow
What are the core difficulties of the future fiscal and taxation system? How to promote it in the future. According to the problems mentioned in the documents of the 17th National Congress of the Communist Party of China and the problems we have observed, we believe that the core difficulty of the future fiscal and taxation system reform is the intergovernmental fiscal relationship in the three major areas I mentioned above, that is to say, the fiscal budget management system between the central government and the local government is a core difficulty of the future fiscal and taxation system reform. Of course, in the other two areas, the technical difficulty of the reform is relatively large, including the further improvement of a series of tax systems, including the reform of the budget system and the reform of expenditure. But I personally think that the financial budget system between the central government and the local government is relatively difficult, The reform of intergovernmental financial relationship is the core difficulty in the future, and it should be promoted first. Why do you say that? The financial relationship between the central government and local governments involves a series of reforms in other fields at the macro level in eight aspects, as well as reforms in other fields of finance
first of all, there is a relationship between the fiscal relationship between governments and the incentive mechanism in the operation of macro-economy. The recent two years' hot economy has reflected that the impetus of local government investment is relatively strong. Of course, there are various reasons for this problem, among which the most important one is the fiscal relationship between governments, That is to say, the existing system has relatively strong investment incentives. For a simple reason, the larger your investment scale is, the more your proction enterprises are, and the higher the local government's income is. This is how the intergovernmental financial relationship system is designed. Therefore, China's financial system, the intergovernmental financial relationship system, I summarize it as an incentive investment system. Of course, the advantage and positive role of this system is to promote the economic development of China as a whole. I remember Mr. Zhang Wuchang, an economist in Taiwan, talked about this problem. One of the important reasons for China's rapid economic growth is that the dynamic mechanism of local governments is relatively strong, but there are many weaknesses
the transformation of the government is related to the lack of public services. In this system, local governments should first pursue economic growth, and then solve the problem of public services. I remember that I talked about this problem in a similar conference held in Haikou last year. The third area is about the widening gap between regions, which is also related to intergovernmental relations. Fourth, on the macro level, the issue of land has a great impact on China's economic development. Of course, there is the issue of property rights, but a very important aspect is that it has a direct relationship with the financial relationship between local governments, and that local governments raise their financial resources through land. In addition, it also involves many areas of our finance, such as the management of local government debt financing and the local tax system. In addition, the improvement of our entire tax system is directly related to the fiscal relationship between governments, because about 80% of the tax revenue of local governments below the provincial level now comes from business tax, which is an imperfect extension of value-added tax, To improve the value-added tax is related to the financial relationship between governments. Finally, in terms of ecological and environmental protection, there are also problems related to intergovernmental fiscal relations, so because the time relationship is not discussed, that is to say, the imperfection of China's intergovernmental fiscal relations, the reform needed and the difficulties encountered involve the whole macro level, as well as the reform of the fiscal and taxation system, So I think it is a core difficulty
in the report of the 17th National Congress of the CPC Central Committee, there are four sentences about the reform of the financial and financial system. I think they are all explained around the intergovernmental financial relationship and system reform. Therefore, from the government level, it can also be regarded as a very important core issue for the further financial and tax reform<
since the intergovernmental financial relationship is so important or a core difficulty, what is the key to further reform the intergovernmental financial relationship or improve the 1994 tax sharing system? I personally think that the key is that we continue to carry out reform along the original ideas and paths to achieve the new goals. The so-called new goals are mentioned in the 17th National Congress of the Communist Party of China, "we should focus on promoting the equalization of basic public services and the construction of main functional areas to improve the public finance system.". Whether we can achieve such a new goal is because this sentence mentioned two new ideas. One is the equalization of basic public services. This goal was not taken as a goal of system adjustment and Reform in 1994. The construction of main functional areas is a new formulation, which was put forward in the outline of the 11th Five Year Plan and further clarified in the 17th National Congress. Around these two new ideas, the improvement of the public finance system requires the further improvement of the fiscal relationship between governments. If we use the graal reform method and the original path of the 94 year tax sharing reform, can we achieve these goals? I personally can't say that I can't, but I have doubts
why? At present, after 94 years of tax sharing reform and further adjustment in 2002, intergovernmental fiscal relations have undergone great changes, but to achieve the equalization of basic public services, we have proposed in the research report that it may take at least 25 years, that is, graal reform. As for the current situation, the central government's revenue accounts for the proportion of the total revenue. In 2006, according to the two dimensions I originally mentioned, the first dimension has accounted for 52.9%, but it is not very high. In the second dimension, the tax return is deleted. The disposable revenue of the central government is 41.9%, but it has increased from 39.2% in 2005. Along with the graal reform, through local adjustment, and think of some detailed ways to adjust this intergovernmental financial relationship, to solve the financial difficulties of the grass-roots government, and graally break through some difficult problems, I think it may be more difficult. Whether we need to open up a new path, we now talk about the discussion of some problems in China's reality, and we graally explore the clues of some new problems
one is to divide the expenditure functions between the central government and the local government in a new framework. A typical example is the reform of rural compulsory ecation, which started in 2006. In essence, it subdivides the expenditure responsibilities of the central government and the local government, This research or this method has been applied to other fields, such as public health and basic medical services, and used in the expenditure of justice. Another path is the unification of tax and tax sources. The headquarters economy in eastern China is developing rapidly, and a large number of tax sources created by the central and western regions are being concentrated in the East, which makes the existing central and local systems a new challenge. The pattern of tax distribution is concentrating to the East, and the existing system can't adjust it automatically. Another way is to carry out a comprehensive reform of the local tax system through the reform of the local tax system. Some taxes of the central government, large taxes, and some small taxes of the local government will carry out the reform of recing taxes and increasing taxes. This problem is now in the process of operation, but there is no overall plan. The development center of the State Council is commissioned by the Ministry of finance to conct research. I think that through the reform of several new paths and research methods, we may improve our old path and achieve our goal of equalization of basic public services. 8 so we also need to study how to clarify, quantify and refine the goal of equalization of basic public services before reaching this goal. These are the problems we are studying<
(the author is the vice president of China Development Press)
source: International Seminar on "China's reform enters 30 years"
5.
The biggest feature of replacing business tax with value-added tax is to rece double taxation, which only pays tax on the value-added part of procts or services, recing the link of double taxation. The tax impact of local government is as follows:
1. After replacing business tax with value-added tax, the tax authorities have changed, the business tax is collected by the local tax, and the value-added tax is collected by the national tax. It also has a great influence on the proportion of tax distribution between the central and local governments. The business tax belongs to the local finance, while the value-added tax is shared by the central and local governments by 75% and 25%
2、" "Replacing business tax with value-added tax" encourages more enterprises to operate professionally and refine the instrial division. Rational taxpayers will change the organizational structure of enterprises for the sake of maximizing the interests of enterprises, so as to form more dection items, rece the payment of value-added tax and rece the income of local governments
3. The income of urban construction tax and other taxes decreased. Urban maintenance and construction tax and ecation surtax as the surtax of turnover tax, its income will be reced accordingly
4. The pressure of financial subsidies increased. In the pilot process, most local governments set up special funds and give financial subsidies to enterprises with increased tax burden, but they will further increase financial expenditure, resulting in pressure of tax rection and expenditure increase
5, "replacing business tax with value-added tax" plays a positive role in improving the tax system, recing the tax burden of enterprises, eliminating double taxation, promoting social specialization and the integration of the three instries. It is also an important way and means to conserve tax sources, which can lay the foundation for the future growth of fiscal revenue
Business tax to VAT mainly covers transportation instry and some modern service instries, including land transportation, water transportation, air transportation and pipeline transportation Modern service instry includes R & D and technical services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services, authentication and consulting services According to the actual business tax burden of the pilot instries, the VAT rate of land transportation, water transportation, air transportation and other transportation instries is basically between 11% and 15%6. According to the public opinion survey, only 31.1% of the respondents are willing to declare their personal income tax voluntarily, and 37.5% of them say that they "will definitely not declare their personal income tax voluntarily". Not enjoying the rights of taxpayers and not knowing how the government uses taxes are the two main reasons that affect the enthusiasm of tax payment
as a taxpayer, what do you care most about
Where does the government use the tax we paid? 49.4%
how to protect the rights of taxpayers? 36.0%
after declaration, will the income information be disclosed? 10.5%
3.1% is not concerned
as a taxpayer, what do you care most about
Where does the government use the tax we paid? 49.4%
how to protect the rights of taxpayers? 36.0%
after declaration, will the income information be disclosed? 10.5%
3.1% is not concerned
7. It doesn't matter. China's tax revenue is general. It regulates the balance of national income and expenditure and controls the national income and expenditure
8.
The answer is C. Income increase = 100 * (0.8 / 1-0.8) = 100 * 4 = 400
The marginal propensity to consume is different from the average propensity to consume, which is the ratio of total consumption to total disposable income The sum of MPC and MPs is 1, that is MPC + MPs = 1marginal propensity to consume refers to the ratio of the change of consumption amount to the change of consumer income for a certain proct or a certain type of proct. Marginal propensity to consume is used to describe the extent of change in the amount of consumption of a proct e to changes in income
the marginal propensity to consume is always greater than 0 but less than 1. The marginal propensity to consume is positive when the consumption of procts and the income of consumers increase or decrease at the same time. The marginal propensity to consume is negative when the consumer's consumption is opposite to the consumer's income. When the consumption of a proct does not change, no matter how much the income changes, the marginal propensity to consume will not change
The changes of APC and MPC in{rrrrrrr}
< H2 > extended data are as follows:(1) the average propensity to consume APC and the marginal propensity to consume MPC are decreasing, that is, because of the increase of income, consumption also increases, but the growth rate of consumption is smaller than the growth rate of income (APC decreasing), and smaller and smaller (MPC decreasing). The decline of APC and MPC is an important viewpoint of Keynes, which is one of the three laws of Keynes to explain the lack of effective demand
(2) MPC is the slope of the consumption curve C = C0 + by, and the slope of each point on the consumption curve should be equal, but in the long run, the slope of the consumption curve is getting smaller and smaller3APC> MPC, as can be seen from the comparison of APC and MPC figures in table 10-1. This is because even if the income is zero, there will be basic consumption C0. MPC should be less than 1, but greater than zero
9. 1、 An analysis of the deep causes of financial risk in China< (1) the reform of the financial system has not yet touched on substantive issues, and the technical means of revenue and expenditure division method is difficult to solve the problem of power essence. China's financial reform has been carried out along the line of "eating separately", which is undoubtedly correct. But the problem is not how to divide the stove, but who will divide the stove, which is the qualification and status of the main body of the stove. Why is it that if the financial reform is unified, it will die and if it is divided, it will be chaotic? The reason is very simple, technical means can not solve the substantive problems. What is the real problem? It's a contradiction“ "Article" is a business category, which is the vertical extension of the power of the first level government. The subordinate is subordinate to the superior. This kind of relationship first shows that the subordinate relies on the administrative power of the superior, and then on the economic power“ "Block" is a geographical category. It is the horizontal division of government power, and the relationship between governments is a kind of geographical relationship. This relationship is first manifested in economic interdependence, and then in the geographical scope of administrative power. The intertwined relationship between departments and regions makes them dispute their interests and shirk their responsibilities when dealing with financial problems. The lower level government departments lack autonomy in financial power, so they have no sense of responsibility, forming a situation of abusing financial power and wasting financial resources. The positioning of the rights of the central government and local governments is not accurate enough to clarify the scope of powers. Because of the fuzzy basis, it is difficult to grasp the standard of dividing revenue and expenditure. Sometimes, it focuses on the central government, sometimes on the local government, and sometimes on the regional differences. In particular, there are overlapping expenditures between the central and local governments, cross regional expenditures and spillover expenditures, which are more likely to cause mutual interference and confusion. It can be seen that the system defect is the most essential cause of financial risk< (2) there are some defects in the design of the main tax categories in the compound tax system, and the division of tax power is light in weight, which is easy to cause contradictions and conflicts.
the basic goal of tax design in China is to protect the country's fiscal revenue first, and the turnover tax is the best choice to achieve this goal, which is the main reason for China to take the turnover tax as the main tax category for a long time, Although there is no lack of the theory of income tax as the main tax voice. For example, the value-added tax implemented at this stage is the turnover tax, which accounts for a large proportion of the national financial revenue. Business tax in local tax also belongs to turnover tax. The common characteristics of turnover tax are that it takes the turnover amount of goods or services as the object of tax collection, has many links to be collected, and has a wide range of tax sources, but its defects are also obvious. It can neither reflect the basic principle of fair and reasonable taxation, nor the principle of affordability. In the past five or six years, China's tax revenue has increased by 100 billion yuan in absolute terms, which implies great risks. Because under the current tax system, the target of tax revenue is easy to achieve, but the reflection of tax on the quality of national economic development is more and more not obvious and accurate, thus forming a reverse phenomenon that tax revenue is increasing and business operation is becoming more and more difficult< (3) the reform of state-owned enterprises has not yet achieved a qualitative breakthrough, and the complexity of the relationship between the state and enterprises has increased the possibility of financial risks.
there are many practical problems in China's state-owned enterprises, such as unreasonable economic structure, high debt ratio and low profit margin, difficulties in establishing a modern enterprise system, diversion and reemployment of rendant employees in state-owned enterprises, and so on. All these problems are related to finance. Generally speaking, the reform of state-owned enterprises is first of all the reform of property rights, that is, to define the property rights, to clarify the investment subject, to clarify the ownership of property rights, and to clarify the profit and loss responsibility of asset management. The unclear relationship between government and enterprise is mainly reflected in the unclear relationship between enterprise and finance. Various risks of enterprise reform will inevitably form financial risks< (4) the lack of stability and scientificity in the division of tax power highlights the financial conflicts between the central government and the local government, and increases the financial risk factors. The state has the power to obtain tax, but this power must be reasonably and scientifically allocated between the central government and local governments. At present, there is a lack of a stable rule in the division of tax power in China. The legislative power is too concentrated in the central government, and the phenomenon of local ultra vires and abuse of power is more serious. In addition, the repetition and overlapping of tax collection and management subjects also have some obstacles to the exercise of tax power, which leads to the decline of the central tax security, the abuse of local charging power, and the increasing expansion of charging scale. The result of this serious deviation from the standard distribution of government revenue under the condition of market economy will inevitably lead to deeper financial risks< (5) the arousness and contradiction of the transformation of government functions have also become a profound factor causing financial risks. However, there are obvious difficulties and contradictions in the transformation process of government functions. Because in the process of economic transition in developing countries, the problem of market failure is more prominent, the government's ability to correct these failures is weaker, the limitations of government action are greater, and the task of establishing and improving the market is more arous. If the transformation of government functions can not meet the needs of market economy, the government is likely to become the main factor leading to market chaos< Financial risk is a kind of system risk. To prevent financial risk, we should start with system reform. Specifically, we need to do the following work well< (1) continue to deepen the reform of the economic and financial systems, and clarify the responsibilities and authorities of the central and local governments. The division of powers is a very difficult problem. Many people think that the division of financial power is crucial, but it is only a superficial phenomenon. Without a clear division of powers, the division of financial power will lose its basic basis. Therefore, the division of powers is the core issue in the economic and financial system. When it comes to the division of powers, it inevitably involves the positioning of the central government and local governments. The central government is the organizer and leader of national economic and social development, focusing on the directional and principled affairs of economic and social development; Local government is the executor and subordinate of national economic and social development, focusing on the structural and specific affairs of economic and social development. It can be seen that "unified leadership and hierarchical management" is still the basic target mode of China's system reform in a considerable period of time in the future, but the focus in the future should be on "hierarchical management", that is, making great efforts to clarify and standardize the scope of local government's powers< In the market economy, the government is the center of social power and social obligation, and finance serves the government. Therefore, publicity and sociality are the basic points to determine financial problems. There are three meanings: the main body of financial problems is the government, not the market, which is the power and obligation of the government to the economic and social development; The object of financial problems has universality and sociality, that is, publicity, such as unemployment and unemployment relief, weapons proction and national defense. The goal of solving financial problems is stability and fairness, not market development and efficiency. Only by not exaggerating the function and function of Finance and not demanding unrealistic financial goals, can we rece financial risks< (3) to reform the tax system reasonably and orderly, and to establish a practical model of tax power division is the core of the reform of fiscal revenue. The following principles should be considered in China's tax system reform: first, to establish a diversified range of taxes; Second, establish a clear main tax category; The third is to establish a standardized central tax management system and local tax management system. Tax power is the economic embodiment of state power. The diversification of taxes represents the depth and breadth of national economic power. The establishment of main taxes affects the basic ideas and principles of state intervention in economy. The division of central tax and local tax reflects the hierarchy of state power from the economic aspect. It should be emphasized that the unity and authority of state power must be considered in the division of tax power, otherwise local tax will squeeze the central tax, additional tax will squeeze the positive tax, form a local separatist regime, increase the financial burden, and breed serious financial risks< (4) to strengthen the hard budget constraint, unify the management of financial funds, and implement the centralized payment system and government procurement system is to enhance the legal binding force and technical stability of the national financial plan, and strictly implement the budget. At present, our country has started the pilot of departmental budgeting, trying out the zero based budgeting method, which is a useful attempt to enhance the binding force of the budget. At the same time, it is also very important to maintain the unity of financial funds. The ownership of financial funds belongs to governments at all levels, and the management right belongs to financial departments at all levels. The unified management of financial funds by financial departments conforms to the attributes of financial funds, and is also an important way to rece financial risks< (5) to adjust the authority of financial budget, to keep the central budget and local budget relatively independent, to implement vertical management of local budget, to abolish the township level budget, and to maintain the financial independence of governments at all levels is the necessary premise to clarify the responsibility of financial power, but this kind of division according to the geographical plate will destroy the unity of financial funds. Therefore, on the basis of the independence of the central budget and the provincial budget, we can implement vertical management of the budget below the provincial level, including the provincial, municipal and county budgets. In view of the fact that township finance has basically lost its public and social characteristics, there is no need for it to exist, so it can be considered to cancel it graally. Of course, economically developed areas can be dealt with in accordance with specific circumstances. The township which cancels the financial authority, as the county level department budget, can still play the financial function< (6) issuing treasury bonds reasonably and moderately, establishing special budget for treasury bonds, and recing the financial risks caused by excessive debt or improper use of treasury bonds
the financial risks caused by treasury bonds are mainly manifested in three aspects: first, excessive risks caused by large amount of debt; second, excessive risks caused by improper use of treasury bonds; Second, the risk caused by unreasonable structure; The third is the risk caused by improper use. In fact, China's national debt has been issued a large amount. Although the horizontal ratio is much smaller than that of developed countries, especially Europe and the United States, the growth rate of China's national debt is far higher than that of national economic development, which is an extraordinary development. In addition, China's national debt management means are backward, and the use efficiency of national debt is not high. If it goes on like this, it is bound to have adverse consequences. Therefore, we should implement the special budget management of national debt, manage national debt just like the management fund, and give full play to the e role of national debt< (7) actively promote the process of social security socialization, not only rece the financial burden, but also ensure market stability and social development
the basic goal of tax design in China is to protect the country's fiscal revenue first, and the turnover tax is the best choice to achieve this goal, which is the main reason for China to take the turnover tax as the main tax category for a long time, Although there is no lack of the theory of income tax as the main tax voice. For example, the value-added tax implemented at this stage is the turnover tax, which accounts for a large proportion of the national financial revenue. Business tax in local tax also belongs to turnover tax. The common characteristics of turnover tax are that it takes the turnover amount of goods or services as the object of tax collection, has many links to be collected, and has a wide range of tax sources, but its defects are also obvious. It can neither reflect the basic principle of fair and reasonable taxation, nor the principle of affordability. In the past five or six years, China's tax revenue has increased by 100 billion yuan in absolute terms, which implies great risks. Because under the current tax system, the target of tax revenue is easy to achieve, but the reflection of tax on the quality of national economic development is more and more not obvious and accurate, thus forming a reverse phenomenon that tax revenue is increasing and business operation is becoming more and more difficult< (3) the reform of state-owned enterprises has not yet achieved a qualitative breakthrough, and the complexity of the relationship between the state and enterprises has increased the possibility of financial risks.
there are many practical problems in China's state-owned enterprises, such as unreasonable economic structure, high debt ratio and low profit margin, difficulties in establishing a modern enterprise system, diversion and reemployment of rendant employees in state-owned enterprises, and so on. All these problems are related to finance. Generally speaking, the reform of state-owned enterprises is first of all the reform of property rights, that is, to define the property rights, to clarify the investment subject, to clarify the ownership of property rights, and to clarify the profit and loss responsibility of asset management. The unclear relationship between government and enterprise is mainly reflected in the unclear relationship between enterprise and finance. Various risks of enterprise reform will inevitably form financial risks< (4) the lack of stability and scientificity in the division of tax power highlights the financial conflicts between the central government and the local government, and increases the financial risk factors. The state has the power to obtain tax, but this power must be reasonably and scientifically allocated between the central government and local governments. At present, there is a lack of a stable rule in the division of tax power in China. The legislative power is too concentrated in the central government, and the phenomenon of local ultra vires and abuse of power is more serious. In addition, the repetition and overlapping of tax collection and management subjects also have some obstacles to the exercise of tax power, which leads to the decline of the central tax security, the abuse of local charging power, and the increasing expansion of charging scale. The result of this serious deviation from the standard distribution of government revenue under the condition of market economy will inevitably lead to deeper financial risks< (5) the arousness and contradiction of the transformation of government functions have also become a profound factor causing financial risks. However, there are obvious difficulties and contradictions in the transformation process of government functions. Because in the process of economic transition in developing countries, the problem of market failure is more prominent, the government's ability to correct these failures is weaker, the limitations of government action are greater, and the task of establishing and improving the market is more arous. If the transformation of government functions can not meet the needs of market economy, the government is likely to become the main factor leading to market chaos< Financial risk is a kind of system risk. To prevent financial risk, we should start with system reform. Specifically, we need to do the following work well< (1) continue to deepen the reform of the economic and financial systems, and clarify the responsibilities and authorities of the central and local governments. The division of powers is a very difficult problem. Many people think that the division of financial power is crucial, but it is only a superficial phenomenon. Without a clear division of powers, the division of financial power will lose its basic basis. Therefore, the division of powers is the core issue in the economic and financial system. When it comes to the division of powers, it inevitably involves the positioning of the central government and local governments. The central government is the organizer and leader of national economic and social development, focusing on the directional and principled affairs of economic and social development; Local government is the executor and subordinate of national economic and social development, focusing on the structural and specific affairs of economic and social development. It can be seen that "unified leadership and hierarchical management" is still the basic target mode of China's system reform in a considerable period of time in the future, but the focus in the future should be on "hierarchical management", that is, making great efforts to clarify and standardize the scope of local government's powers< In the market economy, the government is the center of social power and social obligation, and finance serves the government. Therefore, publicity and sociality are the basic points to determine financial problems. There are three meanings: the main body of financial problems is the government, not the market, which is the power and obligation of the government to the economic and social development; The object of financial problems has universality and sociality, that is, publicity, such as unemployment and unemployment relief, weapons proction and national defense. The goal of solving financial problems is stability and fairness, not market development and efficiency. Only by not exaggerating the function and function of Finance and not demanding unrealistic financial goals, can we rece financial risks< (3) to reform the tax system reasonably and orderly, and to establish a practical model of tax power division is the core of the reform of fiscal revenue. The following principles should be considered in China's tax system reform: first, to establish a diversified range of taxes; Second, establish a clear main tax category; The third is to establish a standardized central tax management system and local tax management system. Tax power is the economic embodiment of state power. The diversification of taxes represents the depth and breadth of national economic power. The establishment of main taxes affects the basic ideas and principles of state intervention in economy. The division of central tax and local tax reflects the hierarchy of state power from the economic aspect. It should be emphasized that the unity and authority of state power must be considered in the division of tax power, otherwise local tax will squeeze the central tax, additional tax will squeeze the positive tax, form a local separatist regime, increase the financial burden, and breed serious financial risks< (4) to strengthen the hard budget constraint, unify the management of financial funds, and implement the centralized payment system and government procurement system is to enhance the legal binding force and technical stability of the national financial plan, and strictly implement the budget. At present, our country has started the pilot of departmental budgeting, trying out the zero based budgeting method, which is a useful attempt to enhance the binding force of the budget. At the same time, it is also very important to maintain the unity of financial funds. The ownership of financial funds belongs to governments at all levels, and the management right belongs to financial departments at all levels. The unified management of financial funds by financial departments conforms to the attributes of financial funds, and is also an important way to rece financial risks< (5) to adjust the authority of financial budget, to keep the central budget and local budget relatively independent, to implement vertical management of local budget, to abolish the township level budget, and to maintain the financial independence of governments at all levels is the necessary premise to clarify the responsibility of financial power, but this kind of division according to the geographical plate will destroy the unity of financial funds. Therefore, on the basis of the independence of the central budget and the provincial budget, we can implement vertical management of the budget below the provincial level, including the provincial, municipal and county budgets. In view of the fact that township finance has basically lost its public and social characteristics, there is no need for it to exist, so it can be considered to cancel it graally. Of course, economically developed areas can be dealt with in accordance with specific circumstances. The township which cancels the financial authority, as the county level department budget, can still play the financial function< (6) issuing treasury bonds reasonably and moderately, establishing special budget for treasury bonds, and recing the financial risks caused by excessive debt or improper use of treasury bonds
the financial risks caused by treasury bonds are mainly manifested in three aspects: first, excessive risks caused by large amount of debt; second, excessive risks caused by improper use of treasury bonds; Second, the risk caused by unreasonable structure; The third is the risk caused by improper use. In fact, China's national debt has been issued a large amount. Although the horizontal ratio is much smaller than that of developed countries, especially Europe and the United States, the growth rate of China's national debt is far higher than that of national economic development, which is an extraordinary development. In addition, China's national debt management means are backward, and the use efficiency of national debt is not high. If it goes on like this, it is bound to have adverse consequences. Therefore, we should implement the special budget management of national debt, manage national debt just like the management fund, and give full play to the e role of national debt< (7) actively promote the process of social security socialization, not only rece the financial burden, but also ensure market stability and social development
10. In the second half of 2008, the international financial crisis caused by the U.S. subprime mortgage crisis quickly swept the world's major countries and regions. Under the impact of the international financial crisis, the development of China's real economy is facing serious difficulties and challenges, and people's lives are also affected by various factors. Financial News reported that in the fourth quarter of 2008, the main indicators of China's economic operation began to decline; In January 2009, China's foreign trade exports continued to decline sharply, and the country's tax revenue fell by 17%; At the just concluded second session of the 11th National People's Congress, Premier Wen also mentioned in the government report: "the international financial crisis is still spreading and has not yet bottomed out. The international market demand continues to shrink, the trend of global deflation is obvious, trade protectionism is on the rise, the external economic environment is more severe, and uncertainties are increasing significantly. Affected by the international financial crisis, the continuous decline of economic growth has become the main contradiction affecting the overall situation. "
the financial crisis has not yet bottomed out, is still spreading, or has evolved into an economic crisis, which has brought impact and impact on the real economy and resulted in an obvious economic recession. If it turns into an economic crisis, then the social crisis will also be imminent, and the economic recession will be further deepened, leading to a large number of enterprise closures, layoffs and an increase in unemployment. For example, the emergence of national strikes and demonstrations in France shortly after the financial crisis is a good example
although China's economy is not in recession, its growth is slowing down. But how to deal with the impact of the international financial crisis and curb the further deterioration of the economic situation? Maybe the government has a lot of policies to stimulate the economy and a lot of combo punches to stimulate economic growth. Tax, "from the people, for the people", is the most important and standard form for the state to participate in the distribution of national income. It provides financial support for social public goods and services, and acts as an important economic lever for the national macro-control. How does the state leverage
first, the VAT reform plan submitted by the State Administration of Taxation, approved by the executive meeting of the State Council, implemented the consumption VAT in all regions and instries of the country on January 1, 2009. In the current situation of serious global inflation, intensified financial crisis, turbulent international economy and RMB appreciation, the competitiveness of China's export procts has declined and the export growth rate has declined. Under this situation, the transformation reform of value-added tax introced by the government is not only the objective need to adapt to the current economic development situation, but also the inevitable requirement to improve and standardize the value-added tax system. This measure has played a significant role in stimulating the investment of Chinese enterprises, accelerating the upgrading of enterprise equipment, and recing the cost of technological innovation 1) The standard dection method is adopted for the input tax included in the newly purchased equipment, which reces the cost of the enterprise, improves the profit margin of the enterprise and improves the competitiveness of the international market 2) The transformation reform has been carried out in all regions of the country, and regional and instrial restrictions have been removed 3) The transformation and reform of VAT has played a positive role in expanding domestic demand< Second, in order to cope with the impact of the international financial crisis on China's real economy, especially on foreign trade and export, the adjustment of import and export tax policy is an important measure. Since last year, the state has adjusted the export tax rebate policy four times, increasing the export tax rebate rate of more than 6500 kinds of procts, such as textiles and clothing, steel, chemical procts, mechanical and electrical procts, etc. The increase of export tax rebate rate not only reces the burden of enterprises, but also inspires the confidence of enterprises to resist the international financial crisis. The State Administration of Taxation also issued an urgent notice: "requiring tax authorities at all levels to enhance their awareness of tax service, further improve their work style, and actively study measures to optimize the export tax rebate process and improve the efficiency of export tax rebate." The optimization of tax authorities' export tax rebate management and speeding up the progress of export tax rebate can compensate the cash flow of enterprises to the maximum extent and support the development of enterprises; And actively guide enterprises to speed up the adjustment of export proct structure, and promote the stable and healthy development of China's foreign trade
thirdly, in the context of the financial crisis, small and medium-sized enterprises have difficulties in financing, lack of funds, weak competitiveness in the instry, and even more difficult to survive and develop. In particular, many manufacturing enterprises at the low end of the instrial chain are in trouble, which urgently need government policies to support them< In order to support the development of small and medium-sized enterprises, the Ministry of finance has issued preferential tax policies to support the development of small and medium-sized enterprises:
1
2. Small and medium-sized enterprises with real difficulties in paying urban land use tax and property tax can apply for exemption
3. Business tax shall be levied on the difference between the sales or transfer of real estate or the transfer of land use rights by small and medium-sized enterprises
4. The qualified business income obtained by credit guarantee and re guarantee institutions established for financing small and medium-sized enterprises shall be exempted from business tax within three years
5. Support venture capital institutions to increase their investment in small and medium-sized enterprises, and the qualified investment amount can offset the taxable income
6. Social funds are encouraged to donate to the technological innovation fund of small and medium-sized enterprises, and the donation expenses of enterprises and indivials meeting the conditions are allowed to be dected before tax
7. Business tax, real estate tax and urban land use tax are temporarily exempted for technology business incubators
8. Encourage small and medium-sized enterprises to transfer technology, and give preferential treatment to the business tax and enterprise income tax involved in the transfer
9. Support the establishment of small and medium-sized software enterprises and provide tax policy support for software enterprises
10. Actively encourage small and medium-sized enterprises to resettle the disabled for employment. For qualified small and medium-sized enterprises to resettle the disabled for employment, the business tax can be reced or reced in a fixed amount, and the enterprise income tax can be dected
of course, in addition to the above supporting policies, the relevant government departments should also consider giving more preferential policies to SMEs. To speed up the introction of resource tax, we should study environmental tax and energy tax.
the financial crisis has not yet bottomed out, is still spreading, or has evolved into an economic crisis, which has brought impact and impact on the real economy and resulted in an obvious economic recession. If it turns into an economic crisis, then the social crisis will also be imminent, and the economic recession will be further deepened, leading to a large number of enterprise closures, layoffs and an increase in unemployment. For example, the emergence of national strikes and demonstrations in France shortly after the financial crisis is a good example
although China's economy is not in recession, its growth is slowing down. But how to deal with the impact of the international financial crisis and curb the further deterioration of the economic situation? Maybe the government has a lot of policies to stimulate the economy and a lot of combo punches to stimulate economic growth. Tax, "from the people, for the people", is the most important and standard form for the state to participate in the distribution of national income. It provides financial support for social public goods and services, and acts as an important economic lever for the national macro-control. How does the state leverage
first, the VAT reform plan submitted by the State Administration of Taxation, approved by the executive meeting of the State Council, implemented the consumption VAT in all regions and instries of the country on January 1, 2009. In the current situation of serious global inflation, intensified financial crisis, turbulent international economy and RMB appreciation, the competitiveness of China's export procts has declined and the export growth rate has declined. Under this situation, the transformation reform of value-added tax introced by the government is not only the objective need to adapt to the current economic development situation, but also the inevitable requirement to improve and standardize the value-added tax system. This measure has played a significant role in stimulating the investment of Chinese enterprises, accelerating the upgrading of enterprise equipment, and recing the cost of technological innovation 1) The standard dection method is adopted for the input tax included in the newly purchased equipment, which reces the cost of the enterprise, improves the profit margin of the enterprise and improves the competitiveness of the international market 2) The transformation reform has been carried out in all regions of the country, and regional and instrial restrictions have been removed 3) The transformation and reform of VAT has played a positive role in expanding domestic demand< Second, in order to cope with the impact of the international financial crisis on China's real economy, especially on foreign trade and export, the adjustment of import and export tax policy is an important measure. Since last year, the state has adjusted the export tax rebate policy four times, increasing the export tax rebate rate of more than 6500 kinds of procts, such as textiles and clothing, steel, chemical procts, mechanical and electrical procts, etc. The increase of export tax rebate rate not only reces the burden of enterprises, but also inspires the confidence of enterprises to resist the international financial crisis. The State Administration of Taxation also issued an urgent notice: "requiring tax authorities at all levels to enhance their awareness of tax service, further improve their work style, and actively study measures to optimize the export tax rebate process and improve the efficiency of export tax rebate." The optimization of tax authorities' export tax rebate management and speeding up the progress of export tax rebate can compensate the cash flow of enterprises to the maximum extent and support the development of enterprises; And actively guide enterprises to speed up the adjustment of export proct structure, and promote the stable and healthy development of China's foreign trade
thirdly, in the context of the financial crisis, small and medium-sized enterprises have difficulties in financing, lack of funds, weak competitiveness in the instry, and even more difficult to survive and develop. In particular, many manufacturing enterprises at the low end of the instrial chain are in trouble, which urgently need government policies to support them< In order to support the development of small and medium-sized enterprises, the Ministry of finance has issued preferential tax policies to support the development of small and medium-sized enterprises:
1
2. Small and medium-sized enterprises with real difficulties in paying urban land use tax and property tax can apply for exemption
3. Business tax shall be levied on the difference between the sales or transfer of real estate or the transfer of land use rights by small and medium-sized enterprises
4. The qualified business income obtained by credit guarantee and re guarantee institutions established for financing small and medium-sized enterprises shall be exempted from business tax within three years
5. Support venture capital institutions to increase their investment in small and medium-sized enterprises, and the qualified investment amount can offset the taxable income
6. Social funds are encouraged to donate to the technological innovation fund of small and medium-sized enterprises, and the donation expenses of enterprises and indivials meeting the conditions are allowed to be dected before tax
7. Business tax, real estate tax and urban land use tax are temporarily exempted for technology business incubators
8. Encourage small and medium-sized enterprises to transfer technology, and give preferential treatment to the business tax and enterprise income tax involved in the transfer
9. Support the establishment of small and medium-sized software enterprises and provide tax policy support for software enterprises
10. Actively encourage small and medium-sized enterprises to resettle the disabled for employment. For qualified small and medium-sized enterprises to resettle the disabled for employment, the business tax can be reced or reced in a fixed amount, and the enterprise income tax can be dected
of course, in addition to the above supporting policies, the relevant government departments should also consider giving more preferential policies to SMEs. To speed up the introction of resource tax, we should study environmental tax and energy tax.
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