The key to good tax cuts

Tax cuts are one of the important aspects of supply-side reform. To release the vitality of economic development, it is necessary to reduce the burden on enterprises and make them lightly loaded. Grassroots fiscal and taxation cadres and financial and taxation experts suggest that the current big account of macroeconomic and social development should start with improving the market environment, and the next comprehensive tax reduction and reform.
In the survey, enterprises generally reflected that the current tax burden is still very heavy, especially the local fees of various names and the irregular behavior in tax collection and management, further increasing the burden on enterprises.
- High tax burdens have led companies to evade taxes. Generally speaking, enterprises must pay at least five kinds of taxes such as value-added tax, business tax, corporate income tax, urban maintenance and construction tax, and education surcharge. It is estimated that a tax of 0.5 to 0.7 yuan is usually payable for a tax of 1 yuan. A business person said: "The gross profit rate of the company's products is 35%, and the annual profit is 6 million yuan. However, we have to pay 10 million yuan in taxes. We all feel that we can't stand it. Other companies with poor profits can't stand it, and we can't live without tax evasion. ”
- The extra-tax burden will seriously inhibit the development of enterprises. The vice chairman of a trading company told reporters that in addition to value-added tax, business tax, consumption tax and corporate income tax, the amount of local government funds paid is higher, involving the protection of disabled persons, labor union funds, River fees, flood control security funds, comprehensive funds, civil defense fees, garbage disposal fees and many other charges. In addition, the red top intermediary charges also increase the burden on the business.
- Unregulated taxation brings market unfairness. A person in charge of a company in Jiangxi said that in some places, there are many preferential policies for attracting investment, and the tax is not standardized. There are tax evasion and tax evasion activities such as reporting production and not invoicing. The disparity in tax gaps leads to unfair competition in the market.
Liu Shangxi, director of the Institute of Fiscal Science of the Ministry of Finance, said that when the pressure on fiscal revenues and expenditures intensifies, it is necessary to be alert to the increase in the proportion of non-tax revenues in some places, thereby increasing the burden on enterprises.
The economic downturn requires tax cuts and fee reductions, but it also increases the contradiction between income and expenditure. Grassroots fiscal and taxation cadres and financial and tax experts recommend reducing corporate taxes and fees from the following aspects.
First, continue to reduce taxes and tax sources for small and micro enterprises and emerging industries. We will focus on supporting technological transformation and innovative investment in enterprises, and supporting tertiary industries such as finance and service industries. At present, the taxation of the tertiary industry in the north, Guangzhou, Guangzhou and Tianjin has exceeded 50% of the local fiscal revenue, reflecting the positive changes brought about by the transformation of economic growth mode.
Second, promote structural tax cuts rather than comprehensive tax cuts. It is necessary to continue to promote structural tax reduction in light of China's national conditions, rationally grasp the rhythm and intensity of tax reduction, and avoid the risk that people's livelihood expenditures can't be avoided.
Third, continue to tap the source of existing tax sources and improve the ability of tax collection and management. Taxes are collected, but no overtax is imposed. Deng Jun, director of the Local Taxation Bureau of Nanchang City, Jiangxi Province, said that the use of "Internet + thinking" to establish a third-party information provision system requires multiple management departments to provide collaboration, and use the law to ensure that the tax department can share information with various departments. As one of the relevant pilots, last year's land tax in Jiangsu increased the tax source by promoting risk management and big data “ruling”.
Fourth, the comprehensive clean-up of fees and charges ushered in a "critical window period." Feng Qiaobin, a professor of economics at the National School of Administration, said that when the fiscal revenue is reduced, it is a "time window" for comprehensive regulation of fees and government fund management. She suggested that the current administrative fees for providing universal public services could be considered for all cancellations, and that the red-top agency fees should continue to be cleaned up and user-paid project reforms should be promoted.
Fifth, deal with the tax reform and tax cuts. At present, in the "six-one-one-fee" tax reform, in addition to the effect of tax reduction in the reform of the camp, the rest are tax increases. Experts said that the reform of the camp should be accelerated and comprehensively promoted. At the same time, the reform of other tax types such as consumption tax and environmental protection tax should be promoted, and the local tax system based on real estate tax and resource tax should be accelerated to accelerate the real estate tax legislation and expand the resource tax tax in due course. The scope will ease the pressure on local fiscal revenues while continuing to deepen the reform of the budget management system.
Sixth, the fiscal deficit rate may break "3%" to prevent government debt risks. The size of the tax reduction space depends on financial affordability, and in the final analysis is how big the deficit is. Liu Shangxi and other experts believe that under the downward pressure of the economy, it is necessary to guard against the hidden fiscal deficit risk of local government financing platforms and other channels. While gradually expanding the deficit rate to break the 3% warning line, it is necessary to guard against the concentration of local government debt risks. .