A series of tax reform plans will promote a tax is not a major tax reduction scale Limited

The call for an increase in personal income tax exemption, which is usually called a tax threshold, has never stopped, but since the end of 2009, when the Ministry of Finance and the IRS reported to the State Department that the adjustment plan was stranded, there has not been any adjustment from the government part of the year.　　On the evening of December 23, the Huaxia Times reporter learned that a series of tax reforms, including tax reform, may be implemented in the near future, including tax reform, VAT expansion and research on environmental taxes, but the most sensitive tax-starting point adjustments are likely to be neither unique nor important.　　People familiar with the matter told reporters that the reform of the tax system not only from the control of the tax reform of the Ministry of Finance and the State administration of taxation, but may be responsible for the tax reform of the Department of the relevant part of the National People's Congress and the law work.　　Once the tax changes are in place, the market may not expect the tax cuts to be too big, except for tax breaks, and if the resource and environmental taxes are adjusted, the trend is to increase taxes.　　The tax reform package has been widely concerned because of its extensive coverage.　　But the tax reform is likely to be more than just a tax exemption that has been widely watched.　　Liu Huan, deputy dean of the Tax Institute at the Center for Finance and Economics, said the fact that the tax start was a bit thankless.　　Of course, experts and scholars have proposed to improve the tax exemption, but the progress of the high earners are more than the fact that more is indisputable, and this result is a violation of the original purpose of tax adjustment income.　　Another result is that, after a tax increase, some of the less economically developed income areas will have a substantial reduction in tax payers, which is one reason why some are opposed to progressive tax exemptions.　　But the tax reform is likely to be more than just a step in improving tax exemptions, from the perspective of enlarging residents ' consumption and promoting employment, the tax reform will continue to reduce the tax burden of the middle and lower income earners, and the next part of the country is likely to simplify the setting of tax grade and pull the stage.　　Liu Huan told reporters that the implementation of the process, may adjust the tax rate, low income to implement lower tax rates, thereby reducing the tax burden on low-income earners, to stimulate consumption.　　June 2009, the Ministry of Finance issued the "China's personal income tax basic situation" also pointed out that if the current substantial progress in the use of deduction standards, more than a boon is also high income earners, middle-income earners benefited less. and progressive tax starting points, difficult groups and low-income people not only can not benefit, but become the main group of interests affected, "a tax is mainly used to subsidize vulnerable groups, and so on, if the deduction is too much progress, high-income earners to reduce taxes, the state revenue will be reduced, the state's subsidies to low-income groups and social security, education, Spending on health care will also be affected.　　"The Ministry of Finance report also pointed out that in respect of personal income tax reform," combination and classification of the tax system "is the goal, this tax on some of the taxable items to be integrated into the year-end, the application of progressive tax levy, the other taxable items are levied at a proportional rate. Although the reform has already been the tone, the Treasurystated that the conditions were not ripe.　　Liu Huan points out that in the case of immature collection and management conditions, simplifying the setting of tax level, pulling out the stage distance, and reducing the tax rate of middle and low income people, it is relatively easy to manipulate.　　For example, if the implementation of this measure, the monthly income of 3000 yuan to 5000 yuan, the implementation of low tax rate, and the high income of the implementation of a relatively high tax rate, it can effectively reduce the burden of low-income earners, the progress of the low-income people to consume power, to stimulate consumption. In the long run, the tax reform towards classification and integration of the direction of development, since 2009, the State administration of taxation has many times below, request to report taxpayers information, and establish a national network of tax information system, grasp the national personal income tax details,　　This is thought to be the basis for the IRS to strengthen the tax collection and the deep reform of the tax.　　The tax cuts, which are of little concern, are aimed at tax cuts for low-and middle-income earners, but reporters have learned that the tax reform, including environmental taxes and VAT expansion, is not focused on tax cuts.　　Andifu, a professor at the School of Finance and Finance at Renmin University, told reporters that tax reform was a tax cut, but the tax revenue accounted for only 6.4% of tax revenue, even if the tax cuts, the scale is not very big.　　For the logistics industry, such as the abolition of the sales tax levy VAT, that is, generally referred to VAT expansion, he said the reform is to improve the tax system, not tax cuts.　　This reporter learned that the value-added tax expansion may involve the logistics industry and the financial industry, and in fact, as early as in 2006, Mr.　　At that time, an expert analysis, Lou Jiwei focused on the financial, logistics, value-added tax reform issues, may herald the expansion of value-added tax in the financial and logistics industry first.　　However, VAT expansion is not easy.　　In the existing tax system, the sales tax is the local taxes, while the value-added tax is the center, the local share 75% and 25%, therefore, Andifu said that even if the 2009-year center to consider the implementation of value-added tax expansion, the operation will be difficult, but not necessarily able to travel.　　And because the overall tax burden basically unchanged is considered to be one of the principles of VAT expansion, so the significance of VAT expansion is even smaller, Liu Huan said, specific topics need to be further measured.　　On the contrary, the possible implementation of the 2010 environmental tax, resource tax, etc. are tax increases.　　Ministry of Finance Science Institute Gang said that the resource tax reform has been carried out for many years, the implementation level has not been a problem, has long been a problem timing.　　As the Copenhagen Conference promised higher emission targets, the likelihood of an environmental tax increase has increased dramatically, and the reporter was told that environmental taxes may be one of the key points in the 2010 's perfect tax system.　　But gang said the environmental tax should not yet be implemented, and a member of the environmental tax Expert group declined the reporter's interview on the basis of the sensitivity of the topic. In June 2009, the IRS officials told reporters that the current work on carbon tax programs by the stateThe Ministry of Environmental Protection and the State administration of taxation in the joint formulation, in the policy formulation is still within the Ministry of the relevant business unit of the level, even the division level is not, at that time, the people said that the implementation of environmental tax is still very remote. Liu Huan said that as long as the determination to implement, the plan is still there, he said, including a tax, value-added tax, environmental taxes, including reforms implemented in 2010, absolutely not groundless.