Jia Kang: Structural tax cuts Twelve-Five or more substantive breakthroughs

Reporter Wang Tao Beijing, Jia Kang, director of finance and Science, said the "Twelve-Five" tax reform-structural tax cuts or a substantial breakthrough in the "Twelve-Five" period should find a reasonable solution, the basic principle is still to reduce the low end tax rate, appropriately raise high-end tax rate of Finance Department director Jia Kang 19th in "2010 China General　　The annual figures and other awards ceremony and the Seventh China Enterprise Management and Financial Strategy Summit Forum, revealed that the relevant departments will further consider fair tax and structural tax reduction, and that the reform of the more difficult tax should be in the "Twelve-Five" period to find a reasonable plan to speed up the advance. Jia Kang also proposed that structural tax reduction should be accompanied by a reasonable structural tax increase, in which the resource tax should take advantage of the pilot to expand the coverage of regional and taxable items, and the real estate tax reform should strive for essay in the near medium term.　　As for the whole reform of taxation system, the "Twelve-Five" period should insist on the reform of tax-sharing system, take the provincial-county and township-finance counties as the starting point, promote the flat reform, and build up a separate and classified fiscal structure matching financial and power. Jia Kang revealed that the current from the tax and other relevant departments to obtain policy information is to further consider fair tax and structural tax cuts, has been implemented structural tax cuts to further improve. "I think that in addition to the sales tax more rely on VAT to reduce its repeated imposition of such an unreasonable burden of the factors, the main structural tax cuts are now more difficult than the larger personal income tax."　　"The Central Economic Work conference, which ended recently, clearly points out that the individual income tax system should be perfected gradually, and the study should promote the reform of VAT collection in some productive services sectors." In the area of VAT expansion, "the next phase of VAT expansion is clearly an important issue, which will make us take another big step in structural tax reduction, reduce the burden of the tertiary industry, encourage the upgrading of industries and encourage the development of tertiary industries." "Jia Kang Analysis said. However, he cautioned that local governments have not yet formed a comprehensive local tax system, if there is no relatively sufficient resources tax development and real estate tax essay and establishment, so that it at least in the developed regions to form a certain degree of support, then rashly implement VAT expansion, the central and local financial resources will be more difficult to deal with the contradictions.　　To this end, he suggested that the need to create a echoing with the local tax pillars and take the "follow up" approach to advance. As for the personal income tax reform, Jia Kang proposed that if the combination of integration and classification of the reform process to introduce the best family support coefficient, but the management should be strict. "We should speed up the construction of information systems, finance in this respect to spend money, pay for the mechanism, we must finally go to a relatively safe grasp of the specific information of each family, so as to distinguish which is true, which is false, reasonable implementation of regulation."　　"The basic principle is still to lower the low-end tax rate and raise the high end rate appropriately." However, "structural tax cuts should be matched by reasonable structural tax increases." "Jia Kang said. In his view, thisThere is no avoiding the fact that structural tax increases should play a role in the tax system, optimize redistribution and regulate actions that need to be regulated in the past. In fact, there is a tax increase in the form or substance of the resource tax and the real estate tax. Jia Kang further proposed that, in the near future, the resource tax should take advantage of expanding regional coverage and the coverage of tax items. He believes that the real estate regulation of the new deal, although unprecedented strength, but if there is no real estate in the process of the reform of the relevant tax system, this round of regulation and regulation in the past there is no essential difference.　　Real estate tax and resource tax are expected to constitute the pillar of China's local taxation system, the West is mainly based on resource tax, the east central to the main pillar of real estate tax. In addition to the resources tax and real estate tax, in the "Twelve-Five" period of other tax changes in the order, Jia Kang that the medium-term should be in the Social Security tax and environmental tax framework, individual income tax to find a reasonable plan to accelerate the promotion. In the medium to long term, "' Twelve-Five ' period should not be possible to levy inheritance tax and value-added tax, but this aspect needs to be in ' Twelve-Five ' period to do relevant research." In terms of environmental taxation, Jia Kang thinks, "cannot evade the carbon tax question", and proposed "Twelve-Five" period should seek to introduce the carbon tax in China, "the carbon tax question has many worries in the business sector, thinks may increase the enterprise burden, some people even thought that the foreign hostile power wants to use the carbon tax to suppress China's vigor. We do not favour the extreme of this problem. "The framework for a carbon tax should be to start with low taxes on the basis of mastering fossil energy emissions from production and management bodies," 10 dollars per ton of carbon emissions can be, do not go very high ", and should be accompanied by tax tax measures, appropriate reduction of corporate income tax level, so that the overall tax burden does not increase,　　In this regard, enterprises have been a double adjustment, resulting in the so-called "double dividend." In the financial system reform, Jia Kang that the reform of the finance and taxation system far-reaching, the key lies in the process of gradual reform and supporting reform. After the reform of the 1994, various problems arose, such as county and township financial difficulties, land finance and so on, because the tax-sharing system did not follow the development of the Times and put into place the problems caused. There is no way out, only to move forward, the basic idea of reform is to flatten the five-tier framework to three levels.　　To the provincial and township financial counties as the starting point, to promote the flat reform, the construction of financial property and authority to comply with the financial resources and power to match the tax-graded fiscal system. The establishment of the basic framework can be defined in the "central-provincial-city County" three-level framework, the "level of power, level, level of financial rights, first-level tax base, first-level budget, first-level property right, the first to raise claims" principle. In the case of claims, local debt is already in place, and will later develop into a larger local sunlight financing mechanism, replacing and substituting less-than-normal local-level invisible liabilities.