According to the voice of the economy, "Central Canton Financial Review" reported that the topic of consumption tax reform, the media have been paying close attention. According to the latest news of the media today, the industry said that in the "deepening of the overall program of fiscal and taxation system reform" after the adoption of tax reform program in accordance with the announcement, discussion, modification, reporting and other aspects of the advancement step, consumption tax adjustment program is expected this year 10 Month introduced.
Some experts have suggested that the consummation of the consumption tax has produced a higher consensus, progress will be faster, is expected to be classified as local taxes, and the scope of taxation and tax rates to be adjusted. Consumption tax reform, there are four main ideas, one of the most striking is the central tax will be classified as local taxes, and can add local financial resources 1 trillion yuan, experts believe that such a big action on the contribution of significant consumption of the province will certainly benefit Steady growth.
For the upcoming reform of the consumption tax, how should we look at it?
Deputy Secretary-General of the Institute of International Economic Relations Dai Peng: consumption tax from the world point of view, whether it is turned into a central government revenue, or local government revenue, it is a precedent, that is, the consumption tax is a national Of the tax, but also a local tax, it can take the appropriate levy.
Our country has long been an important problem facing local finance is that it is not the right of financial and administrative powers, as well as the tax right. Consumption tax in our previous collection process, mainly from the tax to complete this link, it is transferred to the local tax, in fact, to mobilize the local financial initiative, making the local financial, administrative and tax rights to achieve these aspects of a Unity, has a certain significance.
But from a specific point of view of collection, it does not exist a large fluctuations. Because the first tax is in the collection, but now it is the levy from the tax to the local, in storage, it directly into the local finance, a local fiscal revenue category. From this point of view, it is an integral part of our overall tax reform, but it does not have a significant impact on our economy, especially on our own fiscal revenue collection. It is more central and local A division of rights in taxation.
We believe that the reform of consumption tax for the expansion of tax revenue, to mobilize local initiative has a direct impetus to the same time, the consumption tax is directly related to the people's daily livelihood, the reform needs to be cautious. The reform of consumption tax is necessary and the reform of consumption tax will be accelerated, which will be conducive to the smooth development of the next step. At the same time, we must emphasize that the reform can not sacrifice the interests of the people. Reform programs that benefit all people will surely be the fastest and most acceptable reform package.
The voice of economic special commentator, Fudan University Public Economic Research Center Director Shi Lei guest program, on the matter to do a detailed reading.
The voice of the economy: consumption tax from the central tax into local taxes, this approach is bound to play a positive impact on local finance. According to scholars, the consumption tax is likely to shift from the central tax to local taxes. Will the consumption tax be converted into local taxes? Will it appear in the forthcoming local tax reform program?
Shi Lei: from the truth that should be in the new tax reform program, because the consumption tax and the other two taxes are directly related to the collection, 75% of the value-added tax is taken away by the central, which is implemented from December 1993, Which makes a large number of local tax sources were taken away by the central, there has been a financial power, power does not match the state. In the 18th National Congress of the Communist Party of China (CPC), it is necessary to make the central and local governments match the financial and administrative rights and powers, and later found out that this argument is too strict and impossible to achieve. What is matching and what does not match? Later in the Third Plenary Session which gave a little bit of flexibility in space, but also a little more clear that the central and local commitment to their own investment responsibility.
In this case, it involves the investment responsibility, if the central and local governments to make a clear and reasonable division, give the local left a certain amount of financial resources, 75% of the VAT to the central take away at the same time, Business tax all left to the local, which is the central and local tax relations in a balanced approach. But now in order to develop the service industry, in order to reduce the tax burden on enterprises, but also to achieve the business change, the emergence of new problems is that the business changed after the business tax, some of the past mainly by increasing sales tax revenue to strengthen their investment responsibility Local, it constitutes a no tax source to no investment capacity of the situation.
In view of these two situations, especially for the camp to increase the situation, the future of local tax sources to supplement what? This is related to a problem we are concerned about the consumption tax, and if according to such a logical deduction, consumption tax should be replaced by the central levy for the local collection.
The voice of the economy: in the process of consumption tax reform, we will care, tax and tax base will not change. Dai Peng pointed out that the consumption tax is not a new tax, from the tax rate and tax terms, and no greater adjustment.
Dai Peng: It is necessary to give some attention to this issue, but we should see that the consumption tax is not a new type of tax. It does not produce a greater adjustment in terms of tax rates and taxes. In other words, the consumption tax had existed before, and it was now only drawn from the central tax as a source of local income. On this basis, if we do not make a big adjustment of the consumption tax rate, it is the tax base to make a big adjustment, in fact, for our people, our daily life and no direct impact. This tax can not produce more people's livelihood burden, it is more performance in the local tax revenue, its enthusiasm and will not be the same.
Voice of the economy: in most of the positive optimistic about the reform of the consumption tax system, the sound, there are experts who disagree, they caution against consumption tax expansion to push up the cost of people's livelihood, appropriate to determine the tax rate. In the end how to effectively prevent the development of the people to improve the cost of consumption, the tax adjustment will be how much?
Shi Lei: Our worries are not entirely unreasonable, because our collection of consumption tax with a lot of countries have some differences. For example, we buy a thing, in the end I bought this thing to pay the number of consumption tax, the buyer is not known, because it is included in the price inside, which inevitably obscured the relationship between taxes and prices, making consumers Unclear tax. If this situation does not change, then the future consumption tax has become levied by the local, even if in fact the consumer's tax burden has not increased, but consumers also have a worry.
In addition, enterprises may also take the consumer reform of this pretext to increase the tax burden on consumers. To prevent this, the reforms associated with it should strip the price-earnings tax from the price. For example, you buy a dress, the last thing you actually pay is the price of clothes plus the price multiplied by a certain tax rate.
Central Canton Finance
2014-8-5